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September 2010 L.H.R. 



FINANCIAL SECTION AND WARRANT 

FOR THE 

2010 ANNUAL TOWN MEETING 

LINCOLN, MASSACHUSETTS 




SATURDAY, MARCH 27, 2010 

9:30 am 

BROOKS SCHOOL AUDITORIUM 



To all Lincoln Residents: 

Enclosed in this booklet are materials relating to the Annual Town Meeting to be held on Saturday, 
March 27. We hope they will enlighten you and stimulate as many as can do so to attend and participate in 
Town Meeting. We especially urge and welcome new residents to come and take part in the legislative process 
of town government, where the actions of all registered voters who attend and vote determine the policies and 
priorities of Town Government which will affect the future of the Town. 

What follows is the report of the Finance Committee explaining the preparation of the Town's operating 
budget, then the proposed budget for the fiscal year beginning July 1 . After the budget is an outline of certain 
relevant procedures for the conduct of Town Meeting. The Warrant for the Meeting is at the end of the booklet; 
this lists the Articles to be presented at the meeting for consideration and action by the voters present. 

The Annual Town Meeting is both a significant event in the conduct of the business of the Town, and 
equally important it is an enjoyable community gathering at which there is opportunity to meet and greet your 
neighbors. While the Meeting may seem intimidating and suited only to knowledgeable "old hands", it is 
intended that all should feel free to participate, and we encourage you to do so. If you feel you do not know 
enough, this is an opportunity to become more informed and to have your questions answered. 



John B. French, Moderator 

Board of Selectmen: 

Sarah Cannon Holden, Chair 
Gary A. Taylor 
Sara Mattes 



REPORT 

of the 

FINANCE COMMITTEE 

of the 

TOWN OF LINCOLN 

for the 

FISCAL YEAR 

JULY 1, 2010 - JUNE 30, 2011 



-2- 



LINCOLN FINANCE COMMITTEE 



Peter Braun 

Karl Geiger 

Sanj Kharbanda 

John L. Koenig, Chair 

Laura Sander 

Ellen Meyer Shorb 

Robert Steinbrook 



Table of Contents 



1. Introduction 5 

2. Overview 5 

3. Revenues 7 

4. Operating Expenditures 8 

5. Capital Expenditures 10 

6. Community Preservation Act 11 

7. Governmental Accounting Standards Board Statement No. 45 (GASB 45) 13 

8. Property Tax 14 

9. Looking Forward 14 

10. Departmental Budgets 

General Government 16 

Public Safety 17 

Education: 

Lincoln Public Schools 18 

Lincoln-Sudbury Regional High School 20 

Minuteman Career and Technical High School 23 

Public Works and Facilities 25 

Human Services 26 

Recreation, Conservation, Land and Celebrations 27 

Library 28 

Debt Service 30 

Pensions & Insurance 32 

Water Department 33 

11. Appendix 

Table 1: Fiscal Detail FY '09- FY '11 34 

12. Outline of Town Meeting Procedures 41 

13. Warrant Articles 45 

14. Glossary 58 



-4- 



1. Introduction 

The Finance Committee is charged with advising and making recommendations to Town Meeting on 
the budget and other areas of finance, and administering the Town's Reserve Fund. The committee 
seeks to develop an overall budget that is fiscally prudent, that reflects the Town's values, and that 
meets the needs of residents. It also seeks to obtain broad public understanding and support for the 
budget that it recommends at Town Meeting. 

In this annual report we describe the FY ' 1 1 budget and its component parts, and provide supporting 
detail. Building the budget is a collaborative endeavor and the Finance Committee works closely with 
many boards and committees. Among many others, we thank Lincoln Town Administrator Tim 
Higgins, Assistant Town Administrator Anita Scheipers, Finance Director Colleen Wilkins, Lincoln 
Public Schools Administrator for Business and Finance Buck Creel, and Lincoln-Sudbury Regional 
High School Director of Finance and Operations Judy Belliveau. 

2. Overview 

For FY ' 1 1, the Finance Committee is recommending a base budget of $29,585,430. For the third year 
in a row, the operating budget can be funded without an override. The Town has benefited from the 
strong financial position that it established before the national economic crisis, as well as from 
additional tax revenues generated by The Groves at Lincoln development. In addition, in recognition of 
the continuing economic crisis, and pursuant to the initial guidelines set by the committee, requests for 
new spending were modest. The FY ' 1 1 budget is largely a level services budget with a few new 
initiatives provided for, as described below. 

For FY ' 1 1 , the property taxes on an average house (assessed value of $ 1 .01 8 million) would increase 
by about $740 (6.33%) with the proposed budget. This increase includes the 2.5% increase in the 
operating budget ($292) and a 3.83% increase in the debt portion of the budget ($448) resulting from 
the addition of the road repair debt. 

It is important to note that about 31% of the increase in tax revenue will come from new construction, 
including the construction at The Groves at Lincoln. Thus, these summary statistics, which do not 
correct for new construction, likely overstate the financial impact of the FY ' 1 1 budget on most 
taxpayers. 

The Town budget is based on projections and assumptions which reflect local needs and available 
funds in the context of the economic and political conditions of the Commonwealth and the United 
States. The budget is heavily dependent on real estate taxes (the tax levy and excluded debt). In 2001, 
real estate taxes (tax levy plus excluded debt) accounted for 68% of revenue. In FY '11, real estate 
taxes are projected to account for about 78% of revenue. The Town has a small number of commercial 
properties. There are relatively few opportunities to increase local revenues. Although the FY ' 1 1 state 
budget is not yet known, the FY ' 1 1 budget is built on an assumption that state aid will decrease by 
13%> as compared to FY '10. 

The Finance Committee builds the budget by reviewing available funds and revenue projections and 
setting aside funds for fixed costs, such as pensions, insurance and debt service. This process, which 
the committee calls a "funds available analysis," results in a budget guideline for the base budget. Last 
fall, the committee set the base budget guideline at -0.5%, based on preliminary (un-certified) results 
of FY '10 and assumptions that were considered reasonable at that time. 



As the national and state economic situation continues without clear signs of a recovery, the Finance 
Committee has supported little spending beyond level services. The new initiatives that are included in 
the FY ' 1 1 budget are $18,500 for additional administrative support in the Town Clerk's office, 
$25,000 for overtime hours in the Fire Department and $138,000 for the Information Technology 
strategic plan. 

In addition to the operating budget (Warrant Article 7) and capital budget (Warrant Articles 9-13), 
Town Meeting will consider maintenance articles and other appropriations (Warrant Articles 14-25 & 
30). The Finance Committee takes these other appropriations into account when determining the funds 
available for the base and capital budgets. 

The Finance Committee places a high priority on maintaining adequate Emergency Reserves. 
Emergency Reserves allow unforeseen changes in revenues or needed expenditures to be addressed 
without undue disruption of ongoing activities. The committee also places a high priority on 
maintaining the Town's favorable bond rating, which reduces its costs of borrowing money and is the 
result of prudent financial management. Lincoln has a bond rating from S & P of AAA, the highest 
available rating. 

The committee's goal is to set aside an amount equal to 3 to 5% of the prior year's General Fund 
budget as Emergency Reserves (the General Fund budget is the Town operating budget less the total 
for the Water Enterprise Fund as shown in Table 1). The Finance Committee defines Emergency 
Reserves as unspent certified Free Cash, plus no more than half of the Reserve Fund, and the full 
amount of any Stabilization Funds. It is desirable that the 3% minimum be set aside entirely from 
unspent certified Free Cash. 

Over the last several years, the Finance Committee has sought to build the Town's financial reserves, 
following years in which they had been spent down. For FY '09, the unspent certified Free Cash on 
July 1, 2009 was $982,661, or 3.5% of the General Fund budget for that year (including capital and 
other articles). In FY '10, the Free Cash portion of the Emergency Reserves is projected to be 
$866,748, or about 3% of the General Fund budget (including capital and other articles). The actual 
amount will not be known until Free Cash is certified in the fall of 2010. 

Over the next five years, the Finance Committee anticipates that the usual year-to-year growth in the 
Town's revenue will continue to be insufficient to meet the goals of maintaining the existing level of 
services, maintaining and improving the Town's infrastructure, and modestly improving services in 
key areas. The reasons are many, but include growth in enrollment and the large size of classes at 
Lincoln-Sudbury Regional High School, the costs of personnel (which account for about 80% of the 
budget), the costs of special education at all grade levels, pension and insurance costs, the funding of 
accrued liability for retirement health insurance benefits, uncertainty about state aid, and substantial 
capital needs for Town buildings and the Lincoln Public Schools. 

Until the economy recovers, revenues from state aid and local receipts are unlikely to increase. To 
minimize the impact on real estate taxes, the Finance Committee will carefully scrutinize all spending 
requests that go beyond its annual budget guideline. Good management and a willingness by budgeting 
agencies to reduce or shift personnel to meet changing service needs are also essential. Nonetheless, 
the Finance Committee anticipates that, although it may not recommend overrides to support the 
operating budget each year, as has been the case in FY '09 through FY ' 1 1, overrides are likely to be 
needed on a recurring basis. 



3. Revenues 

Total town revenues for FY ' 1 1 are projected at $29,585,430 (excluding Water Department revenues), 
a 7.3% increase as compared to FY ' 10. Revenue from state aid is anticipated to decrease, while local 
receipts are projected to stay level, and excluded debt will increase, due to the addition of the road 
repair debt. The projections for local receipts and state aid reflect the effects of the recession. 

The pie chart shows the revenue categories and the percentages of total revenue that they represent. 
The categories are real estate taxes (tax levy and excluded debt), local receipts, state aid, Free Cash, 
and other available funds. 



Revenues by Category: FY11 


_,. . ., .. Free Cash 
Other Available 

„ . 8.3% 
Funds 


0.8% 


State Aid /\ 




5.2% X. \ 




Local Receipts / \\ 




7.5% Jtetosa^X 




Excluded Debt \ / 


5.6% \ / 


\^^ ^^/ Tax Levy 


72.7% 



Proposition 2 Vi allows towns to raise real estate taxes by 2.5% per year without an override. The tax 
levy may also increase because of taxes attributable to new construction. For FY ' 1 1 , the tax levy is 
projected to represent 78% of revenue. As compared to FY ' 10, the tax levy is projected to increase by 
$1,020,418, including $517,243 within the Proposition 2 V2 limit and $503,175 from new construction, 
including "The Groves at Lincoln," the Deaconess Abundant Life Community that was approved at the 
Special Town Meeting in November 2006. 

Additional property tax revenues may be raised through debt exclusion, following approval by a two- 
thirds vote at Town Meeting and a majority vote at the Town Election. Excluded debt includes 
property tax revenues that pay for such Town debt (for example, a new fire truck, new buildings or 
major repairs to roads or existing buildings) as well as the Lincoln portion of the principal and interest 
payments on debt for the Lincoln-Sudbury Regional School District. When payment is complete, the 
debt is retired and the property tax to fund the project is no longer collected. In FY ' 1 1, excluded debt 
is projected to represent 5.6% of revenues. 



The application of Free Cash is projected to provide 8.3% of FY ' 1 1 revenue. In October 2009, the 
Department of Revenue certified Free Cash for the Town from FY '09 at $3,385,755. This represented 
a 7.4% increase from the amount certified in October 2008. Of the FY ' 1 1 total, $982,661 represents 
Free Cash that remains from prior years. This is the major component of the Town's emergency 
reserves. Other contributors to the Free Cash balance were: (1) turn backs from the Reserve Fund and 
health insurance and (2) receipts in excess of budget, such as for licenses and permits and the provision 
of benefits for employees at the Hanscom Campus of the Lincoln Public Schools. The Free Cash 
balance is a major contributor to the Finance Committee's ability to propose a budget that can be 
funded without an operating override. 

Local receipts, which include excise taxes, rental fees, license and permit fees, investment income, cell 
tower income, and other fee income, such as parking, recreation and ambulance fees, are projected to 
provide 7.5% of revenue in FY '11, compared to 8.0% in FY '10. 

State aid, which includes Chapter 70 (education reform) funds, lottery, and other assistance, is 
projected to provide 5.2% of revenue in FY '11, compared to 6.8% in FY '10. Actual State Aid is not 
yet known, as the state budget is determined after the Town budget, but it is projected to decrease by 
13% as compared to FY '10. If the actual decrease is smaller, the difference will accrue to Free Cash. 
If the actual decrease is greater, the Town will first look to available Free Cash to make-up the 
difference. 

Other available funds, which are projected to provide 0.8% of revenue in FY '11, compared to 0.5% in 
FY '10, are a small category of miscellaneous items, such as payments from the Water Department and 
Hanscom Air Force Base for certain services provided by the Town. In general, the amounts received 
are offset by corresponding debits. 

4. Operating Expenditures 

Total town operating expenditures are the total of the General Fund and the Water Enterprise Fund. 
The Water Department's operating budget ($1,035,998 for FY ' 1 1) is funded entirely through fees paid 
by water consumers. The General Fund budget includes all other operating expenditures. 

The proposed FY ' 1 1 budget is $29,585,430. The General Fund total is $28,873,755, exclusive of 
capital items and other articles. 

The pie chart shows the breakdown of expenditures by category (excluding Water Department 
expenditures). Education is the largest component, representing 43.9% of General Fund expenditures. 
This includes the Lincoln Public Schools, Lincoln-Sudbury Regional High School and Minuteman 
Career and Technical High School. For the two regional schools, the education component includes all 
costs to Lincoln, including debt service, pensions and insurance. For the Lincoln Public Schools, debt 
service, pensions and insurance are not included in the education component; they are part of the Town 
expenditures for these items. 









FY11 








Expenditures by Category 








EDUCATION 
43.94% 


PUBLIC WORKS & FACILITIES 
4.48% 










HUMAN SERVICES 










0.61% 








W CULTURE* RECREATION 




3TY 


r^^-r-^gl 




*™J 4.59% 


PUBLIC SAF] 
10.97% 




J DEBT SERVICE 
4.29% 




GENERA L GO VERNM ENT 
8.36% 


CAPITAL PLAN 
1.26% 


PENSIONS & INSURANCE 
19.38% 






TOT A L NON A PPROPRI ATED 










EXPENSES 


WARRANT ARTICLES 





The growth in the appropriated budget for the Lincoln Public Schools is 0.1%, exclusive of pensions 
and insurance, and calculated without regard to the reductions taken in the school budget at the Special 
Town Meeting in October, 2009. The budget for the regional school district is shared between Lincoln 
and Sudbury; it reflects a three-year rolling average of the number of students enrolled from each 
town. The FY ' 1 1 apportionment ratio is 15.64% for Lincoln and 84.36% for Sudbury, which is a 
higher percentage for Lincoln than in FY '10. Although the growth in Lincoln's portion of the high 
school's operating budget is projected to be no more than the growth allowed by the Finance 
Committee's budget guideline, Lincoln's assessment will increase more than the guideline due to 
factors discussed below (See "Lincoln Sudbury Regional High School"). If there is no override in 
Sudbury, the assessment increase will be smaller 

The growth in the General Government budget is 9.27 %. The growth in the Public Safety budget is 
3.69%. 

Pensions and Insurance expenditures for FY '11 are projected at $5,790,886, compared to $5,379,994 
for FY '10, a 7.64% increase. Pensions and Insurance represent 19.4% of General Fund expenditures. 

Debt service, excluding the debt service for the Lincoln-Sudbury Regional High School, is $995,071, a 
346%) increase from FY '10, due to the addition of the road repair debt and the potential additions from 
the bonded items in warrant articles 10-13 (contingent upon passage at town meeting and town 
election). 

The growth in required non-discretionary expenditures, such as pensions and insurance (and in 
particular health insurance) consumes most of the Town's annual increases in revenues and drives the 
need for consideration of override budgets to simply maintain services. 

The categories of operating expenditures are covered in more detail in the departmental budget 
sections of this report. 



9- 



5. Capital Expenditures 

The Capital Planning Committee (CPC) makes capital expenditure recommendations. The CPC has 
one representative each from the Board of Selectmen, the K-8 schools, the Finance Committee, the 
Library, and the Conservation Commission, and two at-large members; the assistant Town 
Administrator is ex-officio. This diverse membership promotes an effective and objective discussion of 
each request. 

The CPC reviews all requests for equipment and facility and infrastructure construction or 
improvements with a life of 5 years or more and a value of at least $15,000. It also reviews 
maintenance warrant articles. The CPC strongly believes that timely maintenance is the best way to 
protect the Town's investment in capital infrastructure. All proposed capital expenditures are also 
assessed to determine whether they might qualify for funding under the Community Preservation Act. 
Appropriate requests are referred to the Community Preservation Committee for their review. 

Most approved capital expenditures are financed within the annual budget. Expensive items with a 
long useful life may be proposed for debt exclusion (bonding), which requires approval at Town 
Meeting and the Town Election. Bonding allows the Town to finance the purchase and spread the cost 
of that item over several years, outside of the limitations of Proposition 2Vi. 

For FY '1 1, the Finance Committee set ceilings of $450,000 for capital expenditures within the annual 
budget and $75,000 for the annual classroom maintenance warrant article - which in past years had 
been considered a capital expenditure. 

Initial FY ' 1 1 Capital requests totaled $1,962,207.00. The CPC suggested the following disposition: 

Recommended funding for cash $376,292 

capital: 

Recommended funding for $75,000 

maintenance: 

Recommended for bonding/debt $1,155,000 

exclusion: 

Withdrawn from consideration: $1,061,317 

The Finance Committee approved the $376,292 for the cash capital, and the $75,000 for the annual 
classroom maintenance, but recommended only $935,000 for bonding of capital items. 

Warrant Articles 

• Article 9, Cash Capital Expenditures: $372,292 

Hwy Sander $19,000 

Hwy Bobcat w attachments $52,000 

Fire Car 1 $32,620 

Two Police Cruisers $60,000 

Library Carpet $21,672 

Town Offices generator $44,000 



10 



Hartwell VAT $28,000 

Brooks roof/Misc ext. painting of curtain walls $80,000 

School paving rehab $2 1 ,000 

New School van and trailer $ 1 8,000 

Article 1 0, New ambulance (Bonded) $2 1 0,000 

Article 1 1 , IT Improvements (Bonded) $725,000 



6. Community Preservation Act 

The Town of Lincoln approved the Community Preservation Act (CPA) in November 2002. Pursuant 
to the CPA, the Town levies a surcharge of 3% on Lincoln real estate bills. These local CPA revenues 
are matched by the state from a dedicated matching fund. Through FY '07, the state matched local 
CPA revenues at 100%. Due to an increasing number of cities and towns participating in the CPA, and 
a decline in funds to the state matching fund, Lincoln received a match of 81% on its FY '08 
surcharge, a match of 45% based on its FY '09 surcharge, and projects only a 35% match based on its 
FY '10 surcharge. 

The CPA requires that a Community Preservation Committee (CPC) be formed with four members 
appointed by the Selectmen and five other members nominated from each of the following: 
Conservation Commission, Housing Commission, Historical Commission, Planning Board, and 
Recreation Committee. The mandate of the CPC is to study the needs of the Town in consultation with 
other municipal boards and committees; to solicit input from the Town as to its community 
preservation needs, possibilities, and resources; and to make recommendations to the Town for 
expenditures in four areas of community interest: open space, preservation of historic structures, 
community housing (defined as low to moderate income housing), and recreation. Spending must be 
recommended by the CPC and approved at Town Meeting. 

Over the last seven years, the CPC has recommended, and the Town has approved, funding for the 
following projects: 

Project Amount Allocated 

Repairs at the Pierce House $3 1 6,800 

Sunnyside Lane acquisition and construction 792,500 

Greenridge condominium "buy down" 150,000 

Funding the Conservation Fund 225,585 

Repairs and improvements to the Lincoln Library 956,750 

Update Library's fire suppression system 1 3 1 ,542 

Construction of archival vault at the Library 489,097 

Inventory of the Town's historic properties 23,250 

Model historic preservation restriction easement 5,000 

Purchase of Harrington and Booth conservation lands 600,000 

Tot Lot at Codman Pool 50,000 

Funding of Affordable Housing Trust 1,453,500 

Consultant to update the Consolidated Housing Plan 1 2,000 

Repairs to historic cemetery monument 4,300 

Historic records archive and preservation 14,645 



11 



Historic Town buildings needs assessment 25,000 

Control invasive species on conservation land 51,300 

Codman Barn A restoration 1 1 2,000 

Bemis Hall roof replacement 1 50,000 

CPC administrative expenses 14,000 

Fund debt service on borrowing for CPC project 395,530 
TOTAL $5,972,799 



The following chart summarizes money raised and appropriations to date. 



CPA Revenues and Appropriations 



Revenues 


FY '03-05 


FY '06 


FY '07 


FY '08 


FY '09 


FY '10* 


Total 


Town Revenues J 


$910,371.00 


$532,920 


$590,877 


$583,127 


$607,048 


$574,463 




State Match 


424,244 


'461,436 


500,519 


517,657 


420,180 


246,798 




Total Revenues 


1,334,615 


994,356 


1,091,396 


1,100,784 


1,027,228 


821,261 


$6,369,640 


Appropriations* 
















Housing 


508,500 


434,000| 






912,000 


553,500 




Historic 


174,700 


271,0471 


331,182 


246,731 


528,385 


339,175 




Conservation 


163,500 


350,0001 


36,500 


250,000 


56,585 


20,300 




Recreation 






45,191 










Administrative 


5,000 
851,700 








5,000 
1,501,970 


3,000 
915,975 




Total 


1,055,0471 


412,873 


496,731 


$5,234,296 


Appropriations 

















* revenues not yet certified 
| includes interest earned 

# actual amount spent is shown, where less than appropriation 
f bonded over 1 years 

At Town Meeting in March 20 1 0, the CPC anticipates recommending funding for historic document 
preservation, the Affordable Housing Trust, the Conservation Commission, and a feasibility study for 
the proposed Town Hall renovation. 

Warrant Articles 

• Article 30, Community Preservation Committee 

Town Offices Feasibility Study $135,000.00 

MacDowell land purchase $400,000.00 

Housing Trust - renewal of FY ' 10 funds $488,000.00 

Housing Trust - Additional funds for more units $200,000.00 

Housing Trust - Battle Road Farm buy-downs $60,000.00 

Library document restoration $4,500.00 

CPC Administrative expenses $3,000.00 

FY ' 1 1 Debt service for previously voted projects $130,837.50 

Total CPA Recommendations $ 1 ,42 1 ,337.50 



12 



7. Governmental Accounting Standards Board Statement No. 45 

As discussed in prior years, the Town faces liabilities for employee benefits that will be reported 
beginning with the Town's FY '09 financial statements. Under Governmental Accounting Standards 
Board (GASB) Statement No. 45, Accounting and Financial Reporting by Employers for 
Postemployment Benefits Other Than Pensions, state and local governments must report the costs and 
obligations related to post-employment healthcare and other non-pension benefits. These are also 
known as other post-employment benefits, or OPEB. Specifically, GASB 45 calls for these 
governments to recognize the benefits that have already been earned by active and retired employees as 
well as the benefits active employees will earn in the future. There is no requirement to fund the 
obligations, but the liability is likely to grow over time, creating implications for the Town's financial 
statements and credit rating. 

The Town is recognizing a significant OPEB liability for benefits to be received through its 
Postretirement Medical and Life Insurance Plan. The liability represents the present value of benefits 
earned to date and can be spread, or amortized, over a period of up to 30 years. An initial valuation in 
2007 established the Town's OPEB liability at $61.7 million. Over the past several years, Town 
Meeting has successfully undertaken a number of strategies to reduce the liability by approximately 
$ 1 9 million. Town Meeting created a trust fund in which monies are held specifically to fund OPEB 
obligations and invested in order to finance the benefit payments that are due in the future. At the 
March 2009 Town Meeting, the Town also adopted Section 18 of Chapter 32B of Massachusetts 
General Laws, which requires all eligible retirees to enroll in Medicare Part B for their health care 
coverage. Retirees are required to purchase supplemental coverage (Medex); the Town pays 60% of 
the cost and employees 40%. 

To date, the Town has chosen to pay the portion of the annual cost that represents the current-year 
benefits to retired employees as well as appropriating a small amount into the GASB 45 trust fund 
toward the larger liability. The March 2009 Town Meeting authorized a first transfer of $ 1 00,000 to 
this trust fund. The School Committee also approved a transfer of $400,000 from the Hanscom 
Schools fund. The balance in the fund is now $503,41 1. Biannual updates to the actuarial valuation 
are required. Due to the addition of two more years of benefits earned by active employees since the 
initial valuation, the valuation at June 30, 2009 is $49.4 million. This valuation results in an annual 
cost of $4.6 million. For FY ' 1 0, the payment for current-year benefits is nearly $1.5 million. The 
remaining amount is added to the liability; in the current year, the liability will rise by $3.1 million. 
The Finance Committee is recommending that Town Meeting appropriate $100,000 in FY ' 1 1 as a 
further contribution to the trust fund against the liability. 

Although Lincoln is not required to fully fund the liability, our current practice of funding the annual 
cost of retirees and contributing only a small amount to the trust fund will result in a growing 
obligation in the future. This increased liability will appear in the Town's financial statements as a 
reduction to fund balances. Lower balances could adversely affect the Town's AAA bond rating. The 
Finance Committee will continue to work with the Town to develop a long-term strategy that balances 
the negative impact of the liability with the cost of funding it. 



13 



8. Property Tax 

The table shows the estimated tax impact on an average house of the proposed FY ' 1 1 budget. The 
estimate assumes a FY '10 assessment value for the average single family home of $1,018 million. FY 
' 1 1 assessment values will be determined in the fall when the Town sets its tax rate. 



FY '11 Estimated Tax Imp 


act 











FY 


'10 


FY '11 


Proposed Budget 










Average Tax Bill 




$11,68^ 


$12,424 




$ Increase 






$740 




% Increase 






6.33% 


Additional Excluded Debt 










IT Plan - $725,000 


$ Increase 
% Increase 






$96 
0.82% 


Ambulance - $210,000 


$ Increase 
% Increase 






$27 
0.23% 


School Feasibility Study - 


$650,000 

$ Increase 
% Increase 






$86 
0.74% 


MacDowell Property Purchase - $1,000,000 










$ Increase 






$78 




% Increase 






0.67% 


Total Tax Bill with all Proposed Excluded Debt 




$12,711 




$ Increase 






$1,027 




% Increase 






8.79% 



9. Looking Forward 

The Finance Committee works closely with the Town, the Lincoln Public Schools, Lincoln-Sudbury 
Regional High School, and independent Boards to anticipate the Town's future needs and to analyze 
the financial impact of these needs and various policy options for addressing them. The Town's land 
use choices, including changes in the number and types of houses, have an impact on school 
enrollment and infrastructure requirements. The Town's fiscal choices usually have an impact on the 
property tax. Although the budgets for FY '09 and FY ' 10 were, and the proposed FY ' 1 1 budget can 
be, funded without an operating override, it would be more in line with past experience to expect an 
override in FY ' 12 or soon thereafter. 

The continuing budget challenge will be to manage Town finances prudently during this profound 
recession. This will require flexibility in responding to revenue forecasts that will frequently change, 



14 



budgetary discipline, and moderation in the pursuit of new spending initiatives. At the same time, the 
Finance Committee anticipates the need to plan for major capital projects, such as those for the 
maintenance or renovation of Town buildings and for the renovation or replacement of buildings at the 
Lincoln Public Schools. 

At the moment, the Town is relatively underinvested in major capital projects as compared to its 
spending on the operating budget. In FY ' 1 1, funding for capital projects, such as the roads project, 
and including all of the capital projects proposed on the Warrant, is projected to be about 4.5% of 
operating expenditures. Prudent municipal management suggests that funding for major capital 
projects should represent between 5 and 12% of operating expenditures. The committee will work with 
the Town, the Lincoln Public Schools, and the Capital Planning Committee to plan for capital projects 
and to sequence capital expenditures so as to minimize year-to-year changes in payments for debt 
exclusion. The Finance Committee also will work with the Town to develop a long-term plan for 
responding to GASB 45 and for funding the Post Employment Health Insurance Trust Fund. 

The Finance Committee will continue to place a high priority on maintaining adequate Emergency 
Reserves, working with the Town for expanded tax relief for those homeowners on limited or fixed 
incomes, and advocating for continued participation in the Community Preservation Act program. 



15- 



General Government 



FY '09 
Actual 


FY '10 
Budget 


FY '11 
Proposed 


$2,024,891 


$2,285,093 


$2,496,903 



General Information 

General Government includes: Board of Selectman, Finance Committee, Town Offices, Legal 
Services, Reserve Fund, Assessors, Law Department, Town Clerk, Registrar of Voters, Conservation 
Commission, Planning Board, Board of Appeals, Town Report and Town Buildings. The largest 
account is Town Offices, which includes personnel costs and administrative and financial department 
expenses. 

Key Issues 

• The FY ' 1 1 budget is a level services budget with the exception of an increase of $ 1 8,500 for 
additional administrative support in the Town Clerk's office and $138,000 for the IT strategic 
plan. 

• The Reserve Fund is part of the General Fund, and is intended to cover extraordinary and 
unforeseen needs of the Town, the Lincoln Public Schools, and independent Boards. As it has 
been for many years, it is funded at $450,000. 

Warrant Articles 

• Article 11, Information Technology improvements pursuant to IT Strategic Plan: $725,000 
(requires approval of Town Meeting and election ballot). 

• Article 1 8, Bright Light Award: $500 

• Article 19, Funds for Post Employment Health Insurance Trust Fund: $100,000 



$2,000,000 -- 



B $1,500,000 



X $1,000,000 



$(500,000) 



General Government 




FY'04 FY'05 FY'06 FY'07 FY08 FY'09 FY' 10 FY' 11 
MM Expenditures — ♦— Percent Growth 



16 



Public Safety 



FY '09 
Actual 


FY '10 
Budget 


FY '11 

Proposed 


$3,071,699 


$3,162,443 


$3,279,018 



General Information 

Public Safety includes the police department, the fire department, emergency medical services, the 
building department, the communications center, emergency management and the dog officer. 

Key Issues 

• The FY ' 1 1 budget is a level services budget with the exception of a $25,000 increase in the 
Fire Department's overtime line-item. 

• There is no change in staffing. 

• FY ' 1 1 is the third year of a three-year collective bargaining agreement. Under the terms of the 
agreement, employees will receive a 2.5% cost of living increase. 

Warrant Articles 

• Article 9, Fire Car 1: $32,620. The funds are to replace the Fire Chiefs 2004 vehicle, originally 
purchased used and with grant funds. 

• Article 9, Police-two cruisers: $60,000. The funds are to replace 2 police cruisers, following an 
annual replacement schedule. 

• Article 10, New Ambulance: $210,000. The ambulance is at the end of its useful life with five 
years of service. The funds requested under this article will be from the sale of bonds. A two- 
thirds vote at Town Meeting and majority vote at the election is required for approval. 

• Article 29, Ambulance Revolving Fund: Proposal. To create a dedicated fund for ambulance 
revenues; funds to be used toward cost of future replacement of the ambulance and other 
Emergency Medical Services expenses. 



Public Safety 



! 

3 $2,000,000 

c 
| 

,2 $1,500,000 

$1,000,000 

$500,000 




FY'03 FY'04 FY'05 FY'06 FY'07 FY'08 FY'09 FY' 10 FY'11 

W^ Expenditures — ♦— Percent Growth 



17 



Lincoln Public Schools 



FY '09 
Actual 


FY '10 
Budget 


FY '11 

Proposed 


$9,012,722 


$9,068,723 


$9,289,319 



General Information 

As in prior years, the Lincoln Public Schools are working to maintain and improve their educational 
programs and their facilities within the fiscal constraints established by the budget. 

In 2009, the School Committee received an invitation from the Massachusetts School Building 
Authority to conduct a feasibility study for a school building project on the Ballfield Road campus. 
The Town will be asked to approve a maximum of $650,000 in funding for the study; the state will 
reimburse 40 percent of the costs, so the maximum cost to the Town would be $390,000. The purpose 
of the study is to determine the most appropriate solution to problems with the existing facilities. A 
study could lead to a recommendation for the replacement or extensive renovation of the existing K-8 
buildings. If approved, it is anticipated that the feasibility study will be completed in 2012. A final 
building program would require approval of both the Town and the Massachusetts School Building 
Authority. 

The FY ' 1 1 operating and capital budgets support level services and modest program improvements 
that address needs in curriculum and instruction, professional development, and facilities operations 
and maintenance. Examples are expansion of Spanish instruction to third grade, initiation of a summer 
math support program for students who need remedial instruction or enrichment, and continuation and 
expansion of "responsive classroom" professional development programs that address the social and 
emotional needs of students. 

Key Issues 

• Enrollment in FY ' 1 1 for grades kindergarten to grade eight is projected to decrease slightly, 
from 609 to 602 students, continuing a long trend of declining enrollment. The number of 
classroom sections is expected to be 3 1, as compared to 33 in FY '10. The class sizes are 
consistent with School Committee policy, as revised in 2007, and reflect the district's 
commitment to maintain small class sizes, a hallmark of the Lincoln Public Schools. Specific 
changes are the result of the size of specific grade level cohorts. 

• Personnel costs represent about 75% of the school budget. FY ' 1 1 is the third year of the three- 
year contract for the Lincoln Teachers Association, and the first year of the contracts for 
custodians and secretaries. 

• Special education costs are projected to increase by approximately $100,000 in FY ' 1 1 as 
compared to FY '10. The budget includes about $70,000 of "circuit breaker" reimbursement 
and $36,000 of Medicaid reimbursement, both received for expenditures in prior years. 

• The METCO program brings students from Boston to the Lincoln School and is viewed by the 
School Committee as a fundamental means of educating children about how to live in a diverse 
world. In FY ' 1 1 , the state is expected to level fund the program; funding is anticipated to be 
about $466,000. 



18 



Warrant Articles 

• Article 9, Hartwell vinyl asbestos tile: $28,000. 

• Article 9, Brooks roof, miscellaneous exterior painting of curtain walls: $80,000. 

• Article 9, School paving rehabilitation: $21,000. 

• Article 9, New school van and trailer: $ 1 8,000. 

• Article 13, K-8 building feasibility study: $650,000 total cost with the Commonwealth 
providing 40% reimbursement 

• Article 14, Annual classroom maintenance: $75,000 

• Article 20, Transfer Medicaid reimbursements into budget: $36,000. 





Lincoln School 




~~i 20% 




Cp iu,uuu,uuu ■ 
$9,000,000 - 


















$8,000,000 - 






















15% 




$7,000,000 - 
$6,000,000 - 


























o 
owth 


'■£ 

c 

<D 
Q. 
X 
HI 


$5,000,000 - 
$4,000,000 - 
































Percent Gr 




$3,000,000 - 






























i 0% 




$2,000,000 - 


























] 

I -5% 




$1,000,000 - 

$ 






I " 




J 












^ 




FY'03 FY'04 FY'05 FY'06 FY'07 FY'08 FY'09 FY' 10 FY11 




I - J Expenditures ♦ Percent Growth 







19 



Lincoln- Sudbury Regional High School 





FY '09 
Actual 


FY '10 
Budget 


FY '11 

No Sudbury 

Override 


FY '11 

2.75% 
Sudbury 
Override 


Total Budget: 


$25,921,342 


$26,420,888 


$26,352,46545 

2,007 


$27,004,230 


Offsets: 


3,827,595 


3,769,050 


2,874,188 


2,864,188* 


Total Assessment: 


22,093,747 


22,651,838 


23,577,819 


24,140,042 


Lincoln Share: 


$3,365,135 


$3,515,843 


$3,689,111 


$3,777,043 



*Net of $10,000 appropriation to E&D Fund 

NOTE: The FY '09 grant of $111,036 to the high school and the FY '10 contribution of $89,863 
to the high school Stabilization Fund were appropriated outside of the assessment and thus are 
not included in this table. 

General Information 

The high school's FY ' 10 enrollment is 1614. This is 26 below the 1640 projected as of a year ago, is 
below the enrollments for each of FY '07-09, and is the first decrease in decades. The high school 
attributes the decrease mainly to a recent trend of students leaving for private schools, at least in part 
because of concerns with higher class sizes and other budget-related program decreases. FY ' 1 1 
enrollment is projected to increase to 1645. 

Each town's share of the annual payment obligation to the high school ("assessment") is determined by 
a three-year rolling average ("apportionment ratio"), which measures the town's relative number of 
students enrolled at the high school (as well as in out-of-district special-education and charter school 
programs). For FY '11, Lincoln's apportionment ratio will increase by .15%, to 15.64%, even though 
four fewer Lincoln students (233) are attending this year. Lincoln's ratio has increased for each of the 
last four years (from the most recent low of 14.19% in FY '07), but has been in the 12-16% range for 
about the last 20 years. 

The "Total Budget" shown in the above chart is the sum of the operating budget, which is subject to 
each town's respective Finance Committee guideline, and debt service, which is determined by the 
terms of the construction bonds. The "Offsets" are then subtracted to determine the "Total 
Assessment", and the "Lincoln Share" is then determined by the apportionment ratio. 

As seen in the chart, the "Offsets" are expected to be significantly lower this year. The FY ' 1 1 "Total 
Assessment" is therefore expected to increase by $925,981 (4.09%) over FY ' 10 even if the "Total 
Budget" only very slightly increases if Sudbury does not approve an override. If Sudbury approves an 
override, the "Total Assessment" is expected to increase by $1,488,204 (6.57%) over FY '10, even 
though the "Total Budget" will increase by only $583,342 (2.2%). Lincoln's share of the assessment is 
expected to increase by $173,268 (4.93%) without a Sudbury override and by $261,200 (7.43%) with 
an override. The Finance Committee recommends applying the $89,863 funds from the Lincoln- 
Sudbury Regional High School Stabilization Fund to help cover this one-time change in the Offsets. 



-20- 



A significant portion of the "Offsets", known as "reapportionment", consists of revenues in excess of 
budget and unexpended budgeted expenses during the most recently certified prior year (similar to 
Lincoln's certified "free cash"). Reapportionment has been a significant factor during the past decade 
because of a relatively high level of available "free cash" and Sudbury's policy to utilize all of the 
"free cash" as an "Offset" (see "Key Issues" below). However, the "free cash" available for 
reapportionment in FY ' 1 1 is approximately $529,000 less than in FY '10 (about a 60% decrease) and 
is considerably less than in any year during the prior decade. The decrease resulted from lower interest 
rates, expenditure of invested construction funds, and tighter budgets. However, the high school 
estimates that the "free cash" will remain stable at the FY ' 1 1 level in upcoming years. 

State aid has also been a significant "Offset" but is expected to be $355,000 less in FY '11. Federal 
"stimulus" funds replaced a nearly $190,000 state aid cut in FY '10. No "stimulus" funds are expected 
in FY '11, and the high school currently estimates an additional $ 1 65,000 state aid cut in FY ' 1 1 (a 
7.5% cut in Chapter 70 education aid and a 10% cut in regional transportation aid). 

The regional agreement requires that the high school's budget be the lowest approved by Lincoln or 
Sudbury. The Sudbury Finance Committee has issued both a 0.42% no-override guideline and a 
2.75%) override guideline, and the Sudbury Board of Selectmen and Finance Committee have approved 
an override proposal for their Town Meeting warrant. Because Sudbury may approve an override, the 
high school budget being proposed at the Lincoln Town Meeting includes a sufficient appropriation to 
fund Lincoln's assessment if Sudbury approves an override budget. The high school anticipates that an 
override budget would not require additional staff reductions, but FY '09 staffing levels would not be 
restored and nor would the prior years' negative impacts be alleviated. 

If Sudbury does not approve an override, the high school anticipates having to eliminate another 6.5 
FTEs of professional staff and 1 FTE of support staff, thus further increasing class size and teacher 
loads and further limiting the depth and breadth of programs. The aggregate impact of no-override 
Sudbury budgets in FY '09-1 1 would be the loss of approximately 15 FTEs of professional staff and 
5.5 FTEs of support staff. Moreover, during FY '03-1 1 the student enrollment is expected to have 
increased by 268, but the professional staff would have actually declined by several FTEs. An FY ' 1 1 
no-override budget would also further adversely impact supplies and equipment. 

Key Issues 

• The "Total Budget" includes items not normally found in local school budgets, such as health 
insurance, other insurance, and other employee benefit expenses. Growth in these non- 
discretionary costs continues to exert pressure on the discretionary aspects of the budget. 

• A teacher' s-union contract was recently executed, effective for FY ' 10-12. For FY ' 1 1 , all 
teachers are entitled to a 1.75% cost-of-living increase, and certain "master" teachers are 
entitled to an additional 1 % increase. 

• The high school has negotiated favorable utility arrangements, allowing it to budget for slight 
decreases. Special education expense for out-of-district placements is expected to increase 
13%, but aggregate special education costs will not significantly increase due to the high 
school's comprehensive in-house program. Most other general expenses are budgeted to 
increase 2.3%. Fees (such as for activities, athletics, and parking), the METCO grant, state 
special-education aid, tuitions, and other revenues are assumed to be level. 

• The Middlesex County Retirement System assessment for the pensions of eligible non-teaching 
staff is budgeted to increase 4.5%. Recent investment declines will not be reflected in the 
System's assessments until at least FY ' 12 and could be somewhat mitigated by pending 
legislative proposals. The pensions of teachers and eligible administrators are provided by the 



21- 



Massachusetts Teachers Retirement System, for which the high school does not make an 
employer contribution. 

• Health insurance for both active employees and retirees is obtained through a purchasing group 
that is self-insured for most health plans. The new teachers contract requires the high school to 
contribute 70% of the premium cost (down from 75%), and teachers are paid 70% of the 
premium savings if they choose a lower cost health plan. Legacy plan premiums are estimated 
to increase 10.9%, while the lower-cost plan premiums will increase 4.8%. The high school 
adopted Section 18 of Chapter 32B in FY '10, mandating that retirees enroll in Medicare as the 
primary payor. The adoption of Section 1 8 is already having a positive budgetary impact and 
will have a greater impact as more retirees are eligible for Medicare and the future funding of 
retiree benefits decreases. 

• Interest incurred for the building construction bonds will decrease by $78,000 from FY '10. 
The bonds require level-principal payments. 

• The high school maintains an Excess and Deficiency (E&D) Fund, similar to Lincoln's Reserve 
Fund, to cover unbudgeted emergency or other such unexpected expenses. The E&D Fund 
could legally be funded at up to 5% of the operating budget. The regional agreement requires 
that funding of the E&D Fund be approved by both town Finance Committees. The Sudbury 
Finance Committee has chosen not to utilize the recent higher amounts of "free cash" to 
increase the E&D Fund, opting instead for reapportionment. As a result, the E&D Fund has 
remained level for years and is now approximately 1.5% of the high school's operating budget, 
well below peer schools. For FY ' 1 1 , the Sudbury Finance Committee has authorized a very 
small ($ 1 0,000) allocation of "free cash" to the E&D Fund if an override is approved. 

Warrant Article 

• Article 2 1 , Transfer of funds out of the Lincoln-Sudbury Regional High School Stabilization 
Fund: $89,863 . 



Lincoln LSRHS Assessment 


■«>•» 




MZZft Expenditures 


% 






$3,500,000 ■ 


— ♦— Percent Growth 




1 






15% 
















ii 


























i $3,000,000 ■ 














f§ 




;*> 
























■M; : : 








12% 


$2,500,000 


















f 










tf) 
0) 
























1 




1 


.-i $2,000,000 


























l :M: 








9% ^ 
C 


■o 
c 








'i 








: 










: M 




i: 




a 

a. 












;.;■ 










:■:■:■■ 








s 


* $1,500,000 




















m 




m 




o 








111 \ 
























6% O- 








: 'i \ ■ S K] j- : !'' [■ ■■■■ ' if' 


■■.<:■, 




: 






t $1,000,000 






I y i § I 














3% 


$500,000 • 






1 1 1 1 I 












FY'03 FY'04 FY'05 FY'06 FY'07 FY'08 FY'09 FY'10 FY"11 



22 



Minuteman Career and Technical High School 





FY '09 
Actual 


FY '10 
Actual 


FY '11 

Proposed 


Total District Budget 


$17,001,622 


$17,496,001 


$16,238,678 


Lincoln's Assessment 


$86,654 


$52,640 


$63,000 



General Information 

Minuteman Career and Technical High School provides career and technical education in more than 20 
professional and occupational fields and a full college academic program serving a diverse student 
body with multiple learning styles and associated career exploration. With full-time enrollments in 
grades 9-12, Minuteman also has a variety of part-time, after-school, middle school, career and 
technical educational activities, and college and industrial linkages. 

Lincoln is one of 1 6 member municipalities comprising the Minuteman Regional School District 
which includes Acton, Arlington, Belmont, Bolton, Boxborough, Carlisle, Concord, Dover, Lancaster, 
Lincoln, Needham, Stow, Sudbury, Wayland, and Weston. The district is funded by a combination of 
assessments from each of its municipal members, state and federal reimbursements, and tuition 
payments by non-member municipalities for their own enrolled students. Assessment of member 
towns is based primarily on the proportion of their students attending to the total of member town 
enrollments. 

Key Issues 

• Lincoln's student share of the member-municipalities total this year is about 0.5%, enrolling 3 
students up from last year's 2 students. Of the total enrollment of 680 students from all 
municipalities, 430 come from member municipalities. 

• Lincoln's FY ' 1 1 proposed line item assessment of $63,000 is up from last year's $52,640 due 
primarily to the Lincoln's student enrollment increase. 

• About $ 8.9 million of Minuteman's $16.2 million FY ' 1 1 Budget will be assessed from 
member municipalities, about $ 3.8 million will be government reimbursed; and the remaining 
$4.4 million will come from non-member town tuition payments. 

• The significant drop of 7.9 % from Minuteman's FY ' 10 $17.5 million budget is due primarily 
to far-sighted school programmatic changes, better financial accountability, and reduced 
government reimbursements. 

Minuteman is addressing its long term capital and facility needs and has been recognized by the 
Massachusetts School Building Authority as prepared to enter a Feasibility Study to determine what a 
renovation study would cost. The cost of the study is $725,000, and it will be funded by assessments 
to the member municipalities on the proportion of their students attending to the total of member town 
enrollments. Lincoln's share of the cost of the study, to be paid in FY ' 12 (if the study is approved by 
all member towns), will be $8,260. 

Warrant Article 

• Article 26, Minuteman Feasibility Study: $725,000 



23 



$200,000 



Minuteman Regional High School 
Lincoln Assessment 




FY'03 FY'04 FY'05 FY'06 FY'07 FY08 FY'09 FY 10 
^ffl Expenditures — ♦— Percent Growth 



-24 



Public Works and Facilities 



FY '09 
Actual 


FY '10 
Budget 


FY '11 

Proposed 


$1,428,157 


$1,297,988 


$1,339,826 



General Information 

Public Works & Facilities includes Engineering & Consulting, DPW Operation & Maintenance, Snow 
& Ice Control, Street Lighting, Tree Warden, Building Maintenance, Rubbish Removal, Transfer 
Station and Cemetery. 

Key Issues 

• Following approval in FY '09, the Town will be spending $5.5 million to repair the town's 
major roadways. Phase I roads (i.e., Bedford Road North, Trapelo Road, Baker Bridge Road, 
Sandy Pond Road and Route 126) were completed in the fall of 2009. Phase II roads (i.e., 
Lincoln Road, Bedford Road and Route 117) will be reconstructed in the summer of 2010. 

• Lincoln receives Chapter 90 funds from the state each year, typically about $200,000 
depending on the state budget. These funds are typically used to resurface secondary roads. 
For FY ' 10 and '11, however, Chapter 90 funds are being used to construct the median barriers 
and other improvements at the RR grade crossings. 

• The FY ' 1 1 operating budget is a level-service and level-staff budget. 

• FY ' 1 1 is the third year of a three-year collective bargaining agreement which calls for a 2.5% 
cost of living adjustment. 

Warrant Articles 

• Article 9, DPW Sander: $ 1 9,000 

• Article 9, DPW Bobcat w/attachments: $52,000 

• Article 17, Chapter 90 appropriation for roads. Funds provided by the Commonwealth. 



Public Works & Facilities 




25 



Human Services 



FY '09 
Actual 


FY '10 
Budget 


FY '11 
Proposed 


$162,545 


$190,442 


$181,915 



General Information 

Human Services covers a broad range of programs. It includes the Board of Health, the Council on 
Aging, Veteran's Services, the Housing Commission, and the Minuteman Home Care Membership. 
The Council on Aging is the largest component. Lincoln has an agreement with Concord that provides 
for inspection services and health-related technical support. 

Key Issues 

• The FY ' 1 1 budget is a level-services budget. There is no change in staffing. 

• Board of Health services are provided through an inter-town agreement with the Town of 
Concord. 

• The budget includes $1 8,000 for veteran's benefits, an amount sufficient to cover the cost of 
one twelve-month claim. The state reimburses 75% of town expenditures for Veterans services, 
so the net cost to the town of such a claim would be $4,500. 







Human Services 




$180,000 ■ 








35% 




$160,000 - 


• 


: 

■■?:?::■ 










30% 


<u 


$140,000 ■ 
$120,000 - 












r 


\ 














25% : 

.c 
20% o 


■o 
c 

0) 

a 

X 
LU 


$100,000 ■ 
$80,000 ■ 
$60,000 ■ 




I 




/ 


/ 


% 




\ 


\ 


>k 








O 

15% c 
o 
o 

10% | 

5% 




$40,000 • 


■ ta it ill li 
















11 








0% , 




$20,000 • 


jllll ta [111 111 








I 




B 












-5% 




$- J 


























, no/ 




FY'03 FY'04 FY'05 FY'06 FY'07 FY'08 FY09 FY' 10 FY'11 






TOU Expenditures —♦—Percent Growth 



26 



Recreation, Conservation Land, Celebrations, and Pierce House 





FY '09 
Actual 


FY '10 
Budget 


FY '11 
Proposed 


Recreation 


$351,445 


$360,313 


$371,340 


Conservation Land 


$78,422 


$80,061 


$84,084 


Celebrations 


$21,020 


$21,565 


$22,405 


Pierce House 


$43,286 


$44,367 


$45,477 



General Information 

A six member Recreation Committee, half elected and half appointed by the Board of Selectmen, 
oversees the Recreation Department. Staffed by a director and assistant director, the department 
provides a range of recreational activities for citizens of all ages. It manages all of the Town's 
recreational facilities, including the tennis courts, playgrounds, playing fields and the Codman Pool. 
The department also operates a children's summer camp and schedules use of facilities at the Lincoln 
School campus for after-hours activities. 

Effective in 2007, the Recreation Department assumed responsibility for organizing town celebrations, 
including Memorial Day, all July Fourth festivities, and the Pierce Park Summer Concert Series. The 
conservation land budget includes expenses for the maintenance and recreational use of conservation 
land. Since FY "07, personnel costs for the Pierce House have been included in this category. 

Key Issues 

• The FY ' 1 1 budget is a level services and level staff budget. 

• The Recreation Department continues to recover approximately 90% of its costs from user fees. 
Warrant Articles 

• Article 12, Agricultural Land Acquisition: $1,000,000. The intent is to acquire 21 acres of land 
located on Old Sudbury Road. The funds requested under this article will be from the sale of 
bonds. A two-thirds vote at Town Meeting and majority vote at the election is required for 
approval. 



Recreation, Conservation Land , Celebrations and Pierce House 




1 



FY03 FY'04 FY'05 FY'06 FY'07 FY'08 FY'09 FY'10 FY'1 
K&fflfa Expenditures — ♦— Percent Growth 



-27 



Library 



FY '09 
Actual 


FY '10 
Budget 


FY '11 
Proposed 


$804,489 


$835,282 


$849,457 



General Information 

The Lincoln Public Library maintains full service staffing and a collection commensurate with the 
needs of a highly literate community. Lincoln's library use increased dramatically to historic highs in 
2009 ~ the 125 1 anniversary of the library's opening ~ with no increase in hours. The record-high 
number of patron visits (82,393) was up 32% from the previous year, and reference questions and 
attendance at special children's and adult programs and exhibits also increased. Circulation of both 
printed and recorded materials reached an all-time high of 172,019 items. 

The Library's experienced staff provides a wide range of services for adults, teens and children seven 
days a week from October to April, six days a week in spring and fall, and five days a week in July and 
August. Free Internet access is available on computers in the reference room and children's 
department, and throughout the Library on a new 20 MB wireless connection. Through the LPL 
website www.LincolnPL.org , residents have online access 24/7 to reference sources, downloadable 
books, language-learning, and the resources of the Minuteman Library Network's forty-two member 
towns' libraries. 

Lincoln celebrated the grand reopening of newly renovated and expanded Town Archives in the 
Library in November. The Library and the Town Clerk jointly manage the archives, which include a 
climate-controlled vault, but the salaries and utility costs are entirely in the Library budget. In addition, 
the Library trustees and staff continue to manage and to maintain the historic and architecturally 
significant Library building and grounds that anchor the town center and include the town's War 
Memorial. 

The Friends of the Lincoln Library again provided substantial financial support through their annual 
appeal and monthly used book sale. In 2009 The Friends revived the popular town-wide "Know Your 
Town" party for new residents and sponsored a career roundtable for job seekers. The Library also 
sponsored events with other community organizations, including the Council on Aging, the Cultural 
Council, and the DeCordova Museum. 

Key Issues 

• The FY ' 1 1 level-service budget will enable the Library to meet the level of expenditures on 
books and other materials and to maintain the hours required for state certification, a 
prerequisite for the statewide reciprocal borrowing program and some state funding. 

• This budget also will allow the Library to continue to open seven days a week for half the year. 

• No additional staff hours are included for the expanded Town Archives, even as more material 
is collected and catalogued and as documents are prioritized for preservation treatments and 
digitalization. 

• Rapidly increasing availability of Internet-based library services depends on the Town's IT 
Department maintaining up-to-date computers, Internet connections, and website capability at 
the Library and on continued staff training and professional development. 



28 



• The Library depends almost entirely on donations raised by The Friends to pay for adult and 
children's programs, publicity, printing, and professional development opportunities. 

• Continued participation by both Library Trustees and staff in town-wide efforts, such as Long 
Range Master Plan, IT strategic plan, capital planning, and the Healthy Communities Project, is 
essential to keeping the Library's resources and common space available to the community. 

Warrant Articles 

• Article 9, Carpet replacement: $21,672 

• Article 16, Library building maintenance: $19,000 



Library 




FY'03 FY'04 FY'05 FY'06 FY'07 FY'08 FY09 FY'10 FY'11 



29- 



Debt Service 



FY '09 
Actual 


FY '10 
Budget 


FY '11 

Proposed 


$1,238,833 


$288,013* 


$1,283,083 



*Does not include the $160,000 capital outlay exclusion approved last year for the Field House 
Roof Replacement at the Brooks School. 

General Information 

Debt service represents principal and interest payments on the Town's outstanding loan obligations. It 
increases when Town Meeting authorizes short-term borrowing or the issuance of bonds. It decreases 
as the loans or bonds mature. Because principal is repaid on a level basis and interest is paid on 
outstanding balances, debt service is "front loaded" with high payments initially that decline as 
principal is paid down over time (unlike a mortgage payment that remains level throughout its life). 
Municipal bonds may not be retired on an accelerated basis in order to take advantage of declining 
interest rates. The Town of Lincoln has the highest long-term bond rating available, AAA, from S & P. 
This means the lowest borrowing costs available for future indebtedness. Town approval of debt 
exclusions (votes to exclude debt service from Proposition 2 Vi property tax limitations) is a positive 
credit rating factor. 

Debt service for LSRHS is part of the high school budget and not included in this section of the report. 

Key Issues 

• Delayed timing of the $5.5 million road project resulted in lower debt service in FY ' 10 than 
originally budgeted. Following the long-term financing for the project anticipated in spring 
2010, in FY '11 the Town will begin paying both principal and interest for the next 10 years at 
an annual cost expected to be approximately $815,000 in the first year. 

• Remaining debt service costs represent continued payments on previously-issued debt for a 
variety of projects. 

Warrant Articles 

• Article 10, New ambulance (Bonded) $210,000 

• Article 1 1, IT Improvements (Bonded) $725,000 

• Article 12, Agricultural Land Acquisition: $1,000,000. The intent is to acquire 21 acres of land 
located on Old Sudbury Road. The funds requested under this article will be from the sale of 
bonds. A two-thirds vote at Town Meeting and majority vote at the election is required for 
approval. 

• Article 13, K-8 building feasibility study: $650,000 total cost with the Commonwealth providing 
40% reimbursement 



30- 



Debt Service 




FY03 FY'04 FY'05 FY'06 FY'07 FY'08 FY'09 FY 10 FY' 11 



31 



Pensions and Insurance 



FY '09 
Actual 


FY '10 
Budget 


FY '11 
Proposed 


$4,398,946 


$5,379,994 


$5,790,886 



General Information 

This category covers retirement insurance, unemployment insurance, health insurance, 
FICA/Medicare, life insurance, and general insurance, e.g., property and casualty. The overall increase 
for FY '11 is 7.6%. 

The Town is a member of the Middlesex Retirement System and contributes annually to a retirement 
fund that covers public sector employees within the former Middlesex County. The assessment 
continues to grow each year because of an increasing number of participants and Lincoln's need to 
fully fund its pension liability by 2028. For FY ' 1 1, the cost is expected to increase by 3.9% as 
compared to FY '10. The increase for FY '12 may be greater, because of losses in the retirement 
system's investment portfolio, which will begin to affect the calculation in that year. 

The Town offers several health insurance plans to its employees, including employees of the Lincoln 
Public Schools. These expenses are carried in this line item, not in the K-8 School Budget. Health 
insurance costs for FY ' 1 1 are expected to increase by 8.9% over FY ' 10. 

The Town also pays for unemployment, life insurance and employee related FICA/Medicare costs. 
State and federal law, personnel by-laws, and union contracts determine the Town's contributions. 

General Insurance includes worker's compensation, liability insurance, and the bonding of appropriate 
Town personnel. This cost of this insurance is expected to increase by 8.7%) in FY ' 1 1 due to premium 
increases. 







Pensions and Insurance 














30% 








— 






$5,000,000 - 


















25% 


1 


$4,000,000 - 


























il:: : 




20% £ 

15% | 


i 

2 


$3,000,000 - 








J 
























: 






$2,000,000 - 








/ 










il 












IS 




A 




10% 




$1,000,000 - 






■1 


/ 














l? 
















5% 












































FY0 


3 FY04 FY05 FY06 FY07 FY08 FY09 FY10 F 
Essssa Expenditures — ♦— Percent Growth 


Y11 



32 



Water Department 



FY '09 
Actual 


FY '10 
Budget* 


FY 11 
Proposed* 


$986,862 


$1,041,401 


$1,035,999 



*Budget includes a $45,000 emergency reserve fund that reverts to the water surplus fund if not used. 

General Information 

The Water Department maintains Lincoln's water supply and distribution system and assures the 
quality of the Town's drinking water. Its operating budget is funded entirely through fees paid by 
water consumers. Revenues in excess of operating costs are contributed to a surplus fund, for capital 
or emergency use. The surplus fund balance is approximately $1.0 million. 

Key Issues 

• Lincoln's water usage is currently 75 gal/day/person. The state Department of Environmental 
Protection has required that Lincoln reduce usage to 65 gal/day/person by 201 1. The Water 
Department is considering various approaches to accomplish this reduction. 

Warrant Articles 

• Article 23, Water pump station roof and painting: $ 1 5,000 

• Article 24, Water Instrumentation Upgrades: $40,000 

• Article 25, Water Utility Truck: $25,000 





Water Department 






$1,000,000 - 








_ 


100% 




























75% 




$800,000 • 


/ m 


\ I 1 


























... 


O 

3 


$600,000 ■ 






\l 


























t Growt 


X 
HI 


$400,000 ■ 
$200,000 ■ 




































25% 8 
<5 
a. 

0% 
-25% 




FY'03 FY'04 FY'05 FY'06 FY'07 FY'08 FY'09 F 


Y'10 FY'11 




^ffl Expenditures — ♦— Percent Growth 





33 



TABLE 1 

FISCAL DETAIL 

FY 2009-2011 



ACTUAL 

EXPENDITURES 

FY09 



CURRENT 

BUDGET 

FY10 



PROPOSED 

BUDGET 

FY11 



GENERAL GOVERNMENT 

1122 



1290 



11312 



11322 



1137 



11512 



1161 



1162 



1171 



1175 



SELECTMEN 








Personnel Services 




400.00 


400.00 


Expense 


400.00 


3,000.00 


3,000.00 


TOTAL 1290 


400.00 


3,400.00 


3,400.00 


TOWN OFFICES 








Personnel Services 


746,546.00 


771,530.00 


796,352.00 


Expense 


263,897.93 


298,005.00 


443,884.00 


TOTAL 1290 


1,010,443.93 


1,069,535.00 


1,240,236.00 


FINANCE COMMITTEE 








Expense 


200.00 


250.00 


350.00 


TOTAL 1310 


200.00 


250.00 


350.00 


RESERVE FUND 








Reserve Fund Appropriation 


301,689.95 


450,000.00 


450,000.00 


TOTAL 1320 


301,689.95 


450,000.00 


450,000.00 


ASSESSORS 








Personnel Services 


45,234.04 


48,136.00 


50,784.00 


Expense 


74,520.59 


77,650.00 


78,380.00 


TOTAL 1370 


119,754.63 


125,786.00 


129,164.00 


LAW DEPARTMENT 








Expense 


109,854.87 


120,000.00 


120,000.00 


TOTAL 1510 


109,854.87 


120,000.00 


120,000.00 


TOWN CLERK 








Personnel Services 


83,039.48 


87,656.00 


108,194.00 


Expense 


5,164.62 


6,077.00 


6,000.00 


TOTAL 1610 


88,204.10 


93,733.00 


114,194.00 


REGISTRARS OF VOTERS 








Personnel Services 


150.00 


200.00 


200.00 


Expense 


7,088.15 


11,250.00 


12,300.00 


TOTAL 1620 


7,238.15 


11,450.00 


12,500.00 


CONSERVATION COMMISSION 








Personnel Services 


115,879.91 


120,594.00 


124,918.00 


Expense 


7,029.57 


6,400.00 


6,400.00 


TOTAL 1710 


122,909.48 


126,994.00 


131,318.00 


PLANNING BOARD 








Personnel Services 


112,228.08 


118,681.00 


125,300.00 


Expense 


3,522.57 


3,035.00 


3,020.00 


TOTAL 1750 


115,750.65 


121,716.00 


128,320.00 



34- 



1176 



BOARD OF APPEALS 
Personnel Services 
Expense 
TOTAL 1760 



20,842.50 
1,695.33 



22,537.83 



21,872.00 
4,536.00 



26,408.00 



23,091.00 
3,700.00 



26,791.00 



1195 



TOWN REPORT 
Expense 
TOTAL 1950 



13,078.22 



13,078.22 



15,475.00 



15,475.00 



16,923.00 



16,923.00 



1191 



TOWN BUILDINGS 
Personnel Services 
Expense 
TOTAL 1990 



50,039.44 
62,790.00 



112,829.44 



51,271.00 
69,075.00 



120,346.00 



52,532.00 
71,175.00 



123,707.00 



TOTALS FOR GENERAL GOVERNMENT 
PUBLIC SAFETY 



2,024,891.25 



2,285,093.00 



2,496,903.00 



1211 



1221 



1231 



1249 



1251 



1291 



1292 



POLICE DEPARTMENT 
Personnel Services 
Expense 



1,257,011.91 
61,850.96 



1,264,260.00 
71,280.00 



TOTAL 2910 

DOG OFFICER 
Expense 
TOTAL 2910 



11,700.00 



,402.28 



11,992.00 



!, 654.00 



1,302,250.00 
71,280.00 



TOTAL 2110 


1,318,862.87 


1,335,540.00 


1,373,530.00 


FIRE DEPARTMENT 








Personnel Services 


1,095,496.00 


1,101,188.00 


1,160,134.00 


Expense 


54,909.80 


53,300.00 


53,300.00 


TOTAL 2210 


1,150,405.80 


1,154,488.00 


1,213,434.00 


EMERGENCY MEDICAL SERVICES 








Personnel Services 


42,277.23 


65,429.00 


65,429.00 


Expense 


23,252.00 


23,932.00 


23,932.00 


TOTAL 2310 


65,529.23 


89,361.00 


89,361.00 


BUILDING DEPARTMENT 








Personnel Services 


164,204.26 


168,527.00 


174,015.00 


Expense 


5,315.00 


7,040.00 


7,040.00 


TOTAL 2490 


169,519.26 


175,567.00 


181,055.00 


COMMUNICATIONS CENTER 








Personnel Services 


245,569.60 


277,206.00 


284,511.00 


Expense 


26,600.14 


33,673.00 


33,673.00 


TOTAL 2510 


272,169.74 


310,879.00 


318,184.00 


EMERGENCY MANAGEMENT 








Personnel Services 


1,000.00 


1,500.00 


1500.00 


Expense 


10,700.00 


10,492.00 


10492.00 



11,992.00 



9,000.00 



,402.28 



8,654.00 



9,000.00 



35 



1299 



PUBLIC SAFETY BUILDING 
Personnel Services 
Expense 
TOTAL 2990 



TOTALS FOR PUBLIC SAFETY 
EDUCATION 

1310 



1331 



LOCAL SCHOOL SYSTEM 
Personnel Services & Expense 
TOTAL 3100 

LINCOLN-SUDBURY REG HS 
Regional School District Assessment 
TOTAL 3310 



12,279.85 
62,830.00 



75,109.85 
3,071,699.03 



9,012,721.98 
9,012,721.98 

3,476,170.81 
3,476,170.81 



14,637.00 
61,325.00 


15,002.00 
67,460.00 


75,962.00 
3,162,443.00 


82,462.00 
3,279,018.00 



9,068,723.00 



9,068,723.00 



3,605,706.00 



9,289,319.00 



9,289,319.00 



3,777,042.62 



3,605,706.00 



3,777,042.62 



1 332 



MINUTEMAN REG VOC TECH SCH 
Regional School District Assessment 
TOTAL 3320 



TOTALS FOR EDUCATION 
PUBLIC WORKS & FACILITIES 



86,654.00 



86,654.00 
12,575,546.79 



52,640.00 



52,640.00 



12,727,069.00 



63,000.00 



63,000.00 
13,129,361.62 



1411 



ENGINEERING & CONSULTING 

Expense 

TOTAL 41 10 



54,318.99 



54,318: 



75,000.00 



75,000.00 



90,000.00 



90,000.00 



1422 



DPW OPERATION & MAINTENANCE 
Personnel Services 
Expense 
TOTAL 4220 



545,394.27 
220,554.53 
765,948.80 



557,215.00 
225,080.00 



782,295.00 



578,397.00 
232,609.00 



811,006.00 



1423 



DPW SNOW & ICE CONTROL 
Personnel Services 
Expense 
TOTAL 4230 



55,601.49 
260,389.95 
315,991.44 



67,318.00 
46,730.00 



114,048.00 



68,980.00 
47,860.00 



116,840.00 



1424 



1427 



1429 



STREET LIGHTING 
Expense 
TOTAL 4240 

TREE WARDEN 
Expense 
TOTAL 4270 

DPW BUILDING 
Expense 
TOTAL 4290 



42,249.10 



42,249.10 



5,842.00 



5,842.00 
27,760.00 



36,605.00 



36,605.00 



.,100.00 



6,100.00 



26,405.00 



45,000.00 



45,000.00 



6,250.00 



6,250.00 



26,405.00 



27,760.00 



26,405.00 



26,405.00 



1433 



RUBBISH REMOVAL 

Expense 

TOTAL 4330 



14,383.80 



14,383.80 



13,210.00 



13,210.00 



-36- 



1434 



TRANSFER STATION 
Personnel Services 
Expense 
TOTAL 4340 



70,850.00 
113,223.42 
184,073.42 



72,350.00 
141,700.00 



214,050.00 



74,990.00 
139,060.00 



214,050.00 



1491 CEMETERY DEPARTMENT 

Personnel Services 
Expense 
TOTAL 4910 

TOTALS FOR PUBLIC WORKS & FACILITIES 
HUMAN SERVICES 



2,030.75 
15,559.08 



17,589.83 



,428,157.38 



3,075.00 
27,200.00 


3,075.00 
27,200.00 


30,275.00 
1,297,988.00 


30,275.00 
1,339,826.00 



1511 



BOARD OF HEALTH 

Expense 

TOTAL 5110 



19,221.55 



19,221.55 



24,982.00 



24,982.00 



24,982.00 



24,982.00 



1522 



MINUTEMAN HOME CARE 

Expense 

TOTAL 5220 



,136.00 



1,136.00 



1,199.00 



1,199.00 



,200.00 



1,200.00 



1541 



COUNCIL ON AGING 
Personnel Services 
Expense 
TOTAL 5410 



125,757.77 

15,647.93 

141,405.70 



130,361.00 
14,900.00 



145,261.00 



121,833.00 
14,900.00 



136,733.00 



1543 



1591 



VETERANS' SERVICES 

Expense 

TOTAL 5430 

HOUSING COMMISSION 

Expense 

TOTAL 5910 



781.49 



781.49 



0.00 



18,000.00 



18,000.00 



1,000.00 



18,000.00 



18,000.00 



1,000.00 



0.00 



1,000.00 



1,000.00 



1596 



CODMAN COMPLEX 

Expense 

TOTAL 5960 



TOTALS FOR HUMAN SERVICES 
CULTURE & RECREATION 



0.00 



0.00 
162,544.74 



0.00 



0.00 
190,442.00 



0.00 



0.00 



181,915.00 



1611 



1612 



LIBRARY 

Personnel Services 
Expense 
TOTAL 6110 

LIBRARY BUILDING 
Expense 
SUB-TOTAL 
Capital Outlay 
TOTAL 6120 



576,684.75 
167,323.16 
744,007.91 



60,481.00 
60,481.00 



60,481.00 



593,498.66 
174,783.31 



768,281.97 



67,000.00 



67,000.00 



616,755.00 
171,801.87 



788,556.87 



60,900.00 



60,900.00 



67,000.00 



60,900.00 



37 



1631 



RECREATION DEPARTMENT 
Personnel Services 
Expense 
TOTAL 6310 



274,594.99 

76,849.90 

351,444.89 



279,563.00 
80,750.00 



360,313.00 



283,590.00 
87,750.00 



371,340.00 



1651 



1661 



CONSERVATION LAND 
Personnel Services 
Expense 
TOTAL 6510 

CELEBRATIONS COMMITTEE 

Expense 

TOTAL 6610 



63,871.92 
14,550.00 



78,421.92 



21,020.00 



67,411.00 
12,650.00 



80,061.00 



21,565.00 



71,434.00 
12,650.00 



84,084.00 



22,405.00 



21,020.00 



21,565.00 



22,405.00 



16931 



PIERCE HOUSE 
Personnel Services 
TOTAL '016620 



TOTALS FOR CULTURE & RECREATION 



43,285.75 



43,285.75 
1,255,375.72 



44,367.00 



44,367.00 
1,341,587.97 



45,477.00 



45,477.00 
1,372,762.87 



DEBT SERVICE 



1712 



176-177 



1791 



1792 



17738 



17748 



17749 



Principal Long-Term Debt 
Interest Long-Term Debt 


1,000,000.00 
30,000.00 






TOTAL 7120 


1,030,000.00 


0.00 


- 


BEMIS, TOWN OFFICE ROOF, POOL 
Principal Long-Term Debt 
Interest Long-Term Debt 
Interest Short-Term 


100,000.00 
22,220.00 


100,000.00 
19,000.00 


100,000.00 
15,620.00 


TOTAL 7340 


122,220.00 


119,000.00 


115,620.00 


INTEREST SHORT-TERM DEBT 
Interest Short-Term Debt 
TOTAL 7910 


0.00 
0.00 


25,000.00 
25,000.00 


25,000.00 
25,000.00 


FIRE TRUCK-ENGINE 2 
Principal Long-Term Debt 
Interest Long-Term Debt 
TOTAL 


45,000.00 
14,962.50 
59,962.50 


45,000.00 
13,162.50 
58,162.50 


45,000.00 
11,812.50 
56,812.50 


FIRE TRUCK PUMPER/TANKER 
Principal Long-Term Debt 
Interest Long-Term Debt 
TOTAL 


20,000.00 

6,650.00 

26,650.00 


20,000.00 

5,850.00 

25,850.00 


20,000.00 

5,250.00 

25,250.00 


ROAD PROJECT 
Interest Short-Term Debt 
TOTAL 


0.00 
0.00 


60,000.00 
60,000.00 


815,000.00 
815,000.00 


EMS AMBULANCE 
Principal Long-Term Debt 
Interest Long-Term Debt 






42,000.00 
8,400.00 



TOTAL 



50,400.00 



38 



17750 MACDOWELL LAND ACQUISITION 

Principal Long-Term Debt 
Interest Long-Term Debt 
TOTAL 



100,000.00 

40,000.00 

140,000.00 



17751 



IT STRATEGIC PLAN 



Interest on Short Term Debt 
TOTAL 



29,000.00 



29,000.00 



1 7752 



SCHOOL BUILDING FEASIBILITY STUDY 

Interest on Short Term Debt 

TOTAL 



26,000.00 



26,000.00 



TOTALS FOR DEBT SERVICE 
UNCLASSIFIED 



1,238,832.50 



288,012.50 



1,283,082.50 



INSURANCE 
1911 


RETIREMENT ASSESSMENT 

Expense 

TOTAL 9110 


1,169,437.73 
1,169,437.73 


1,284,346.00 
1,284,346.00 


1,334,417.00 
1,334,417.00 


1913 


UNEMPLOYMENT INSURANCE 
Personnel Services 
TOTAL 9130 


5,482.77 
5,482.77 


30,000.00 
30,000.00 


30,000.00 
30,000.00 


1914 


HEALTH INSURANCE 
Personnel Services 
Expense 

TOTAL 9140 


2,690,321.32 

15,438.00 

2,705,759.32 


3,457,445.00 

18,000.00 

3,475,445.00 


3,766,895.00 

18,000.00 

3,784,895.00 


1915 


LIFE INSURANCE 
Personnel Services 
TOTAL 9150 


5,898.37 
5,898.37 


9,000.00 
9,000.00 


9,000.00 
9,000.00 


1916 


FICA/MEDICARE 
Personnel Services 
TOTAL 9160 


251,025.87 
251,025.87 


269,523.76 
269,523.76 


293,781.00 
293,781.00 


1942 


GENERAL INSURANCE 

Expense 

TOTAL 9420 


261,342.00 
261,342.00 


311,679.10 
311,679.10 


338,793.00 
338,793.00 


TOTALS FOR UNCLASSIFIED 


4,398,946.06 


5,379,993.86 


5,790,886.00 


TOTALS FOR GENERAL FUND 


24,962,160.97 


26,672,629.33 


28,873,754.99 



-39- 



WATER ENTERPRISE FUND 



61451 



WATER DEPARTMENT 
Personnel Services 
Expense 
SUB-TOTAL 
Capital Outlay 
TOTAL 4510 



375,287.00 
406,639.23 
781,926.23 
177,677.51 
959,603.74 



390,801.00 
416,600.00 



807,401.00 
189,000.00 



996,401.00 



386,098.00 
425,900.00 



811,998.00 
179,000.00 



990,998.00 



614513 WATER DEPARTMENT 

Emergency Reserve 
TOTAL 614153 

TOTALS FOR WATER ENTERPRISE FUND 
APPROPRIATION SUMMARY - 



27,258.00 



27,258.00 
986,861.74 



45,000.00 



45,000.00 
1,041,401.00 



45,000.00 



45,000.00 
1,035,998.00 



GENERAL GOVERNMENT 

PUBLIC SAFETY 

EDUCATION 

PUBLIC WORKS & FACILITIES 

HUMAN SERVICES 

CULTURE & RECREATION 

DEBT SERVICE 

UNCLASSIFIED 

WATER DEPARTMENT 



2,024,891 

3,071,699 

12,575,547 

1,428,157 

162,545 
1,255,376 
1,238,833 
4,398,946 

986,862 



2,285,093 

3,162,443 

12,727,069 

1,297,988 

190,442 

1,341,588 

288,013 

5,379,994 

1,041,401 



2,496,903 
3,279,018 
13,129,362 
1,339,826 
181,915 
1,372,763 
1,283,083 
5,790,886 
1,035,998 



TOTAL - ARTICLE 7 



27,142,855 



27,714,030 



29,909,753 



-40 



An Outline of Town Meeting Procedures 

Set forth below is a brief description of Town Meeting procedures which govern the presentation, 
consideration and voting on matters which come before Town Meeting. It is hoped this summary will 
answer some questions which citizens have regarding Town Meeting, and may serve to make the 
Meeting run more smoothly and efficiently. While it may not answer all questions people have, it does 
outline what appears to the Moderator to be the more important facts and basic procedures relating to 
Town Meeting. 

Warrant - The Warrant is the Agenda for the actions to come before Town Meeting. It constitutes 
official notice to the Town of the matters to be considered in general terms, and indicates the 
sponsoring Town Department or Agency who will present the Motion and lead the discussion under 
the Warrant Article. It is worth noting that Articles in the Warrant are not self executing; there needs 
to be a Motion presented to the Meeting with respect to action to be taken under each Article. 
Typically the Article will be "to see if the Town will . . . [take some action]" and the Motion will be 
"Moved: That the Town . . . [take the action]". The Motion can be virtually identical with the Article or 
it can be somewhat more precise and specific as long as it is within the "scope" of the Article. As the 
Article serves the purpose of giving notice to the Town as to what is to be considered no Motion, nor 
any Amendment to a Motion, can go beyond or cover matters outside of what could reasonably be 
considered to have been included in the Article. For example, if the Article is to see if the Town will 
vote to purchase a police cruiser for $50,000, it would not be within the scope of the Article for the 
Motion to be to purchase a police cruiser and a fire engine for $150,000. It would, however, be within 
the scope of the article if the motion was to purchase a police cruiser for $30,000. It is up to the 
Moderator to determine if a motion or an amendment to a motion meets the "scope" requirement. 

The Articles in the Warrant will be taken up at the Meeting in the order in which they are printed in the 
Warrant unless the meeting votes to take an Article out of order. One exception to this rule relates to 
those Articles which are on the Consent Calendar, as to which see the discussion below. If there are 
two or more Articles which deal with the same or similar matters or issues, it may be desirable and 
appropriate for the sponsor of the Articles to make some general comments about all the related 
Articles before presenting the individual Motions under each one. 

Motions - As indicated above there needs to be a Motion presented to the Town to be voted on 
under each Article. If it happens, as it does from time to time, that prior to Town Meeting but after the 
Warrant has been printed and posted the sponsor of the Article decides not to go forward with it, there 
must still be a Motion to dispose of the Article, the usual one being a motion to "pass over" the Article. 
As you come into the auditorium for the Meeting, one of the documents set out on the table to pick up 
will be a printed sheet of the proposed Motions to be made under each of the Articles. There may be 
some Articles (usually referring to by-law amendments) which state that the amendment is on file at 
the Town Clerk's office. These amendments will also be included in the Motion Sheet. When the 
Article is called for presentation the sponsor may read the Motion as printed if it is short or may make 
the Motion "as printed on the Motion Sheet" if it is longer. If there are any changes or refinements to 
the printed Motion, these will, of course, be noted. An explanation of the proposed Action will then be 
made by the sponsor, some of which will be very brief and some may require more detailed 
explanation. The general guideline is to limit the explanation to no more than ten (10) minutes and 
this is usually but not always followed (most notably with the presentation of the budget). There may 
be other Town Boards that wish to speak with respect to action proposed under an Article after which 
there is opportunity for general discussion and debate from the floor of the meeting. Anyone wishing 
to make a comment or raise a question need only raise his or her hand and when called upon by the 
Moderator, may stand and wait for the delivery of a portable microphone by one of the pages. When 
called upon to speak please give your name and your street address and then raise your question or 
make your comment. Once again, there is no hard and fast rule as to time but for speakers from the 



41 



audience floor a two to three minute period should be sufficient. Amendments to a Motion can always 
be made, assuming they fall within the scope of the Article, as discussed above. If someone knows in 
advance of an Amendment they wish to make, it would be helpful to provide the text of that 
Amendment in writing to the Moderator. However it is not necessary to have a carefully worked out 
Amendment in advance. The Moderator and Town Counsel are willing and able to help with the 
wording of any proposed Amendments. Citizen engagement is vital in making Town Meeting an 
effective form of government. Please do not hesitate to ask questions or to express opinions or 
concerns. 

Voting - Most motions which are made at Town Meeting are adopted by majority vote, although 
there are a few which by reason of a statute or Town By-Law require two-thirds vote - e.g. motions to 
borrow or to amend the Zoning By-Laws. If there are amendments which have been made to 
motions, the meeting first votes on the Amendment and then on the main motion as amended, if the 
amendment passes, or on the main motion without the amendment, if it fails. Voting is done first by 
voice vote and if the Moderator is uncertain whether the motion passes (sometimes those in the 
minority have louder voices!) the Moderator will call for a standing vote and if it is still unclear there 
will be a count by tellers appointed by the Moderator. It should be noted that the Moderator's 
determination of the result of the vote is final, unless seven voters stand and challenge the 
determination, in which event a count will be made. In accordance with a Town By-Law adopted a 
few years ago the same procedure is followed when a two-thirds vote is required; once again seven 
voters can challenge the Moderator's determination, in which case a count will be taken by the tellers. 

Procedures for Voting on the Budget - The Budget as printed in this booklet is presented by the 
Finance Committee and after discussion and before any votes the Moderator will allow the major 
budgeting agencies - town and schools - to make further comments on their proposed expenditures. 
Following this, the Moderator will go down the Budget line by line and ask if anyone wishes to hold out 
any line item for further discussion or amendment. To hold a budget item out, simply raise your hand 
to be recognized then identify the budget line item number of concern. Once this process is 
completed, the Budget excluding the items held out will be voted on, presumably without further 
discussion, and we will then go back and take up each line item which has been held out for 
discussion and separate vote. The Moderator will typically return to the person holding out each item 
to begin the discussion. 

Override Budget - In years when an Override Budget is presented by the Finance Committee, that 
Budget is also printed in the booklet and will be presented first and voted on in the manner outlined 
above. However, an affirmative vote on an Override Budget at Town Meeting is subject to a further 
affirmative vote on a specific override amount at the Town Election on the Monday following 
Saturday's Town Meeting. Therefore in order not to have to return and vote on the Non-Override 
Budget (also printed in the booklet) in the event the override on the ballot fails at the Monday election, 
the Meeting then will go through and vote on a second, Non-Override Budget under the same 
procedures outlined above. That vote will only become operative if the override question on the ballot 
is defeated. (Note that this year there is no override budget being presented by the Finance 
Committee.) 

Consent Calendar - Pursuant to the Town's By-Laws the Moderator can designate certain Articles 
which are considered to be routine, non-controversial and/or of a minor nature and which are not 
expected to generate any discussion or opposition to be placed on the Consent Calendar. The 
Articles so designated, and the motions to be made under each Article, are listed on the Consent 
Calendar which is included in the mailing with the budget and the warrant. When the Meeting reaches 
the first of these Articles the entire Consent Calendar (even though the Articles may not be 
consecutive) will be considered. The Moderator will first go down the list of Articles on the Consent 
Calendar to determine if anyone wants to remove an Article from the Consent Calendar. Any 



-42 



individual voter can do so by indicating the Article to be removed, in which event it will be taken up in 
the normal manner in its regular sequence on the Warrant. The motions under the Articles remaining 
on the Consent Calendar will be adopted in a single vote, presumably unanimous, which will 
incorporate the votes under each of the Articles as printed on the Consent Calendar. This procedure 
speeds up and expedites the conduct of the business of the Meeting by not requiring individual 
presentation and discussion of those Articles which are deemed to qualify for Consent Calendar 
treatment. 



43 



44 



TOWN OF LINCOLN, MASSACHUSETTS 

ANNUAL TOWN MEETING: Saturday, March 27, 2010: 9:30 a.m. 
ANNUAL ELECTION: Monday, March 29, 2010: 7:30 a.m. - 8:00 p.m. 

2010 WARRANT 




TOWN OF LINCOLN 

COMMONWEALTH OF MASSACHUSETTS 

MIDDLESEX, ss 

To either of the Constables of the Town of Lincoln in said County: 

GREETINGS: 

In the name of the Commonwealth you are hereby required to notify the legal voters of said Town of 
Lincoln qualified to vote at Town Meeting for the transaction of Town Affairs to meet for the annual 
election at the Smith School Gymnasium on Monday, the twenty-ninth day of March, 2010 next, 
starting at 7:30 a.m., then and there to act on the following Article 1 , and also to meet for the annual 
town meeting in the Donaldson Auditorium in said Lincoln on Saturday, the twenty seventh 
day of March, 2010 at 9:30 a.m., then and there to act on the following articles, except Article 1 , 
by posting a copy of this Warrant, by you attested, in said Town, seven days at least before the 27th 
day of March next." 

The polls for voting the ballot on Monday, March 29, 2010 will be opened at 7:30 a.m. and will be 
closed at 8:00 p.m. 



Any person requiring this warrant in a larger print format, or anyone 
requiring handicap related assistance at the town meeting, please 
contact the Selectmen's Office at 781-259-2600 prior to Thursday, 
March 18, 2010. Every reasonable attempt will be made to provide 
the necessary assistance. 



Note: Town meeting shall be continued to Tuesday, March 30th, 2010 at 7:30 p.m. if needed. 



45 



ARTICLE 1 

To bring in their votes for one or more members for each of the following offices; 

Town Clerk for three years 
Board of Assessors for three years 
Board of Selectmen for three years 
K-8 School Committee for three years 
K-8 School Committee for three years 
Water Commissioner for three years 
Board of Health for three years 
Cemetery Commission for three years 
Planning Board for five years 
Planning Board for four years 
Commissioner of Trust Funds for three years 
Trustee of Bemis Fund for three years 

DeCordova Sculpture Park and Museum Trustee for four years 
Housing Commission for three years 
Recreation Committee for three years 
Trustee of Lincoln Library for three years 

Lincoln Sudbury Regional District School Committee for three years 
Lincoln Sudbury Regional District School Committee for three years 

And to consider the following questions: 

Question 1 Shall the Town of Lincoln be allowed to exempt from the provisions of proposition two and 
one-half, so-called, the amounts required to pay for the bond issued in order to purchase and install 
information technology equipment and support services, including related hardware, software, licenses, 
training, maintenance, including all costs incidental and related thereto? 

YES NO 

Question 2 Shall the Town of Lincoln be allowed to exempt from the provisions of proposition two and 
one-half, so-called, the amounts required to pay for the bond issued in order to purchase the MacDowell 
property, consisting of 21 +/- acres of land located on Old Sudbury Road (Assessors Map and Parcel # 
126-1-0), including all costs incidental and related thereto? 

YES NO 

Question 3 Shall the Town of Lincoln be allowed to exempt from the provisions of proposition two and 
one-half, so-called, the amounts required to pay for the bond issued in order to fund the K-8 School 
Building Feasibility Study, including all costs incidental and related thereto? 

YES NO 

Question 4 Shall the Town of Lincoln be allowed to exempt from the provisions of proposition two and 
one-half, so-called, the amounts required to pay for the bond issued in order to purchase a new 
ambulance and any related equipment for the Lincoln Fire Department, including all costs incidental and 
related thereto? 

YES NO 



-46- 



Question 5 Shall the Board of Selectmen be authorized to grant a license for the sale of wines and 

malt beverages not to be drunk on the premises? 

Summary: On January 12, 2010, the Governor approved Chapter 4 of the acts of 2010 (the "Act'). The 
wording of this ballot question is taken directly from the Act, which follows a vote taken at the March 28, 
2009 Annual Town Meeting. If accepted by the voters of the Town, the Act will authorize the Board of 
Selectmen, as licensing authority, to issue only one license for the retail sale of wine and malt beverages 
not for consumption on the premises where the beverages are sold. State liquor license laws will apply to 
the issuance of the license. Said laws require, among other things, that the Board of Selectmen provide 
notice to abutters, hold a hearing, and determine that the applicant is of good character and has premises 
suitable for such purposes. 

YES NO 



ARTICLE 2 

To bring in their votes for any Committees, Commissioners, Trustees, and other officers required by law 
to be elected by ballot or otherwise. 

Selectmen 
ARTICLE 3 
To receive and act upon the reports of the Town Officers, Committees, Commissioners and Trustees. 

Selectmen 

ARTICLE 4 

To see if the Town will vote to fix the salaries and compensation of the several elective officers of the 
Town and to determine whether any Department, Board or Committee shall be authorized to employ for 
additional compensation any of its members and to fix additional compensation of such members; or take 
any other action relative thereto. 

Selectmen 

ARTICLE 5 

To see if the Town will vote to accept Chapter 73, Section 4 of the Acts of 1986 as amended by Chapter 
126 of the Acts of 1988, for the purpose of increasing the real estate tax exemptions by 100 percent to all 
persons who qualify for property tax exemptions under Clauses 17, 17C, 17C1/2, 17D, 22, 22A, 22B, 
22C, 22D, 22E, 37, 37A, 41, 41 B and 41 C under Chapter 59, Section 5 of the Massachusetts General 
Laws; or take any other action relative thereto. 

Assessors 



47 



ARTICLE 6 



To see if the Town will vote to raise and appropriate a sum of money by taxation, by transfer from 
available funds, by borrowing or any combination thereof, to fund the Town's Senior Tax Work-off 
Program, as established pursuant to Massachusetts General Laws, Chapter 59, Section 5K, as amended 
by Chapter 27, Section 24, of the Acts of 2009, (increasing the maximum amount of the deduction that 
eligible seniors may take to their property tax bill from the current $750 to the new limit of $1000 effective 
July 1, 2010); or take any other action relative thereto. 

Selectmen 



ARTICLE 7 

To see if the Town will vote to raise and appropriate a sum of money for the necessary and expedient 
purposes of the Town; or take any other action relative thereto. 

Finance Committee 



ARTICLE 8 

To see if the Town will vote to establish a Capital Planning Committee bylaw that shall establish the 
parameters of the Capital Planning process, as well as the charge of the Capital Planning Committee, as 
substantially set forth in a draft bylaw on file with the Town Clerk's office; or take any other action relative 
thereto. 



Selectmen 



ARTICLE 9 

To receive and act upon a report of the Capital Planning Committee, and to see if the Town will vote to 
raise and appropriate a sum of money by taxation, by transfer from available funds, by borrowing or any 
combination thereof, to purchase the following capital items, or take any action in relation thereto: 



48 





Capital Project 


A 


To fund the purchase of a replacement slide-in sander, and any related equipment, for 
the Highway Department, including all costs incidental and related thereto, and to 
authorize disposal of, by sale or otherwise, any related excess equipment. 


B 


To fund the purchase of a BobCat with attachments, and any related equipment, for the 
Highway Department, including all costs incidental and related thereto, and to authorize 
disposal of, by sale or otherwise, any related excess equipment. 


C 


To fund the purchase of a replacement Car 1 , and any related equipment, for the Fire 
Department, including all costs incidental and related thereto, and to authorize disposal 
of, by sale or otherwise, any related excess equipment. 


D 


To fund the purchase of two replacement cruisers, and any related equipment, for the 
Police Department, including all costs incidental and related thereto, and to authorize 
disposal of, by sale or otherwise, any related excess equipment. 


E 


To fund the purchase and installation of replacement carpeting for certain sections of the 
Lincoln Library, including all costs incidental and related thereto. 


F 


To fund the purchase and isnstallation of an emergency generator, and any related 
equipment, for the Town Offices building, including all costs incidental and related 
thereto. 


G 


To fund the necessary asbestos abatement at the Hartwell School, including all costs 
incidental and related thereto. 


H 


To fund the necessary repair of various Lincoln school campus buildings to include 
resealing and other repairs to the Brooks School roof, and the painting of various 
exterior curtain walls, including all costs incidental and related thereto. 


1 


To fund the replacement or repair of portions of the asphalt paving at the Lincoln School 
campus, including all costs incidental and related thereto. 


J 


To fund the purchase of a replacement van and new trailer, and any related equipment, 
for the Lincoln Schools, including all costs incidental and related thereto, and to 
authorize disposal of, by sale or otherwise, any related excess equipment 



Selectmen 



-49 



ARTICLE 10 



To see if the Town will vote to raise and appropriate a sum of money by taxation, by transfer from 
available funds, by borrowing or any combination thereof, to purchase a new ambulance and related 
equipment for the Fire Department; provided, however, that the vote taken hereunder shall be expressly 
contingent upon approval by the voters of a ballot question to exclude the amounts required to pay for the 
bond or any notes issued for such purchase from the provisions of Proposition 2 V 2 , so called; or take any 
other action relative thereto. 



Selectmen 



ARTICLE 11 



To see if the Town will vote to raise and appropriate a sum of money by taxation, by transfer from 
available funds, by borrowing or any combination thereof, to purchase and install information technology 
equipment and support services, including related hardware, software, licenses, training, maintenance, 
including all costs incidental and related thereto; provided, however, that the vote taken hereunder shall 
be expressly contingent upon approval by the voters of a ballot question to exclude the amounts required 
to pay for the bond or any notes issued for such purchase from the provisions of Proposition 2 1 / 2 , so 
called; or take any other action relative thereto. 

Selectmen 



ARTICLE 12 



To see if the Town will vote to raise and appropriate a sum of money by taxation, by transfer from 
available funds, by borrowing or any combination thereof, for the purchase, and other costs incidental and 
related thereto, of property owned by Roy S. MacDowell, Trustee of Stonehedge Farm Nominee Trust 
consisting of 21 +/- acres of land located on Old Sudbury Road (Assessor's Map and Parcel 126-1 - 0) 
for agricultural and conservation purposes and for the purpose of granting restrictions, easements, 
options, rights of reverter and/or rights of first refusal for the purpose of preserving the land for agricultural 
or conservation purposes; and to authorize the Board of Selectmen to acquire such land on such terms 
and conditions and subject to such restrictions, easements and rights as the Selectmen may determine, 
and to grant restrictions, easements and rights as the Selectmen may determine; provided, however, that 
the vote taken hereunder shall be expressly contingent upon approval by the voters of a ballot question to 
exclude the amounts required to pay for the bond or any notes issued for such purchase from the 
provisions of Proposition 2 1 / 2 , so called; or take any other action relative thereto. 

Selectmen 



50 



ARTICLE 13 

To see if the Town will vote to raise and appropriate a sum of money by taxation, by transfer from 
available funds, by borrowing or any combination thereof, to be expended under the direction of the 
School Building Committee, to fund the K - 8 Lincoln Building Feasibility Study, including all costs 
incidental and related thereto; provided, however, that the vote taken hereunder shall be expressly 
contingent upon approval by the voters of a ballot question to exclude the amounts required to pay for the 
bond or any notes issued for such purchase from the provisions of Proposition 2 V 2 , so called; or take any 
other action relative thereto. 



School Committee 



ARTICLE 14 



To see if the Town will vote to raise and appropriate a sum of money by taxation, by transfer from 
available funds, by borrowing or any combination thereof, for the repair and rehabilitation of classrooms at 
the Lincoln School campus, including all costs incidental and related thereto; or take any other action 
relative thereto. 



School Committee 
ARTICLE 15 



To see if the Town will vote to raise and appropriate a sum of money by taxation, by transfer from 
available funds, by borrowing or any combination thereof, to be used for the repair and maintenance of 
certain Town buildings, including all costs incidental and related thereto; or take any other action relative 
thereto. 



Selectmen 



ARTICLE 16 



To see if the Town will vote to raise and appropriate a sum of money by taxation, by transfer from 
available funds, by borrowing or any combination thereof, to be used for the repair and maintenance of 
the Lincoln Library, including all costs incidental and related thereto; or to take any other action relative 
thereto. 



Library Trustees 



51- 



ARTICLE 17 

To see if the Town will vote to accept and expend such sum or sums of money that may be available 
under the provisions of Massachusetts General Laws, Chapter 90, Section 34, Clause 2(a) or other state 
roadway reimbursement programs and to authorize the Board of Selectmen to enter into a contract with 
the Commonwealth of Massachusetts, Massachusetts Highway Department and to authorize the 
Treasurer, with the approval of the Board of Selectmen, to borrow in anticipation of 100% reimbursement 
of said amounts; or take any other action relative thereto. 

Selectmen 

ARTICLE 18 

To receive and act on a recommendation from the Board of Selectmen and Finance Committee with 
regard to the presentation of the annual Bright Light Award, and to raise and appropriate the necessary 
funds to support this award; or take any other action relative thereto. 

Selectmen 

ARTICLE 19 

To see if the Town will vote to raise and appropriate a sum of money by taxation, by transfer from 
available funds, by borrowing or any combination thereof, to fund the Group Insurance Liability Fund 
established by Chapter 474 of the Acts of 2008, which Fund will allow the Town to meet the so-called 
"other post employment benefits" funding obligations established by the Statements 43 and 45 of the 
General Accounting Standards Board; or take any other action relative thereto. 

Selectmen 
ARTICLE 20 

To see if the Town will vote to transfer from free cash a sum of money equal to the state reimbursement 
amounts for Special Education Medicaid expenses to supplement the FY11 Lincoln School operating 
budget; or take any other action relative thereto. 

School Committee 
ARTICLE 21 

To see if the Town will vote to appropriate a sum of money from Lincoln's Public High School Stabilization 
Fund, previously established at the March 28, 2009 Town Meeting, Article 28, in accordance with 
Massachusetts General Laws, Chapter 40, Section 5B, for the purpose of funding a portion of the FY1 1 
assessment for the Lincoln Sudbury High School budget; or take any other action relative thereto. 

Finance Committee 



52 



ARTICLE 22 

To see if the Town will vote to transfer from free cash or any other source of funds a sum of money to 
reduce the total amount to be raised by taxation pursuant to the votes previously taken under Article 7 of 
this Warrant; or any other article of this Warrant authorizing the appropriation of funds; or take any other 
action relative thereto. 

Finance Committee 

ARTICLE 23 

To see if the Town will vote to transfer from Water Enterprise Retained Earnings a sum of money for 
necessary pump station maintenance involving the roof and painting of the exterior of the building, 
including all costs incidental and related thereto; or take any other action relative thereto. 

Water Commissioners 

ARTICLE 24 

To see if the Town will vote to transfer from Water Enterprise Retained Earnings a sum of money for 
necessary filtration plant instrumentation upgrades involving the telemetry, ICP modules and analyzers, 
including all costs incidental and related thereto; or take any other action relative thereto. 

Water Commissioners 

ARTICLE 25 

To see if the Town will vote to transfer from Water Enterprise Retained Earnings a sum of money for the 
purchase of a new utility truck and related equipment, including all costs incidental and related thereto, 
and to authorize the disposal by sale or otherwise of any related excess vehicle or equipment; or take any 
other action relative thereto. 

Water Commissioners 

ARTICLE 26 

To see if the Town will approve the $725,000 borrowing authorized by vote of the Minuteman Regional 
Vocational Technical School District on March 23, 2010, for the purpose of paying costs of a feasibility 
study to consider options for making improvements to the District's high school building located at 758 
Marrett Road, Lexington, Massachusetts, said sum to be expended at the direction of the school Building 
Committee; or take any other action relative thereto. 

Selectmen 



53- 



ARTICLE 27 



To see if the Town will vote to authorize an increase in the fee charged for each written demand issued 
by the Tax Collector from Five Dollars ($5.00) to Ten Dollars ($10.00) to be added and collected as part 
of the tax as authorized by Massachusetts General Law Chapter 60, Section 15; or take any other action 
relative thereto. 



Selectmen 



ARTICLE 28 



To see if the Town will vote to reauthorize revolving accounts previously established by vote of the Town 
under Massachusetts General Laws, Chapter 44, Section 53E 14, for the following purposes: school bus 
fees, pre-school tuitions, fire alarm maintenance fees, firearms licenses fees and housing rental income 
(with amendment to the fund amounts for the school bus fees and the pre-school tuitions), said fees of 
the revolving accounts to be expended by the authorized entity without further appropriation; or take any 
other action relative thereto. 



Selectmen 
ARTICLE 29 



To see if the Town will vote to authorize a new revolving fund established under Massachusetts General 
Laws, Chapter 44, Section 53E 14, for Fire Department ambulance services, with receipts being credited 
to the account, and the department shall be authorized to expend from such fund as needed to operate 
the ambulance services; or take any other action relative thereto. 

Selectmen 



ARTICLE 30 

To receive and act upon a report from the Community Preservation Committee on the Fiscal Year 2011 
Community Preservation Budget, and to appropriate or reserve for later appropriation monies for the 
administrative expenses of the Community Preservation Committee, the payment of debt service, the 
undertaking of Community Preservation projects and all other necessary and proper expenses for the 
year, and to determine whether such sums shall be raised from the Community Preservation Fund, 
transferred from available funds, borrowed, or any combination of these methods; or take any other action 
relative thereto. 



Community Preservation Committee 



54 



ARTICLE 31 

To see if the Town will vote to adopt the "Stretch Energy Code", 780 CMR Appendix 120AA, a copy of 
which is on file with the Town Clerk; or take any other action relative thereto. 

Selectmen 



ARTICLE 32 

To see if the Town will vote to amend the zoning bylaw by adding a new Section 12.8 to establish an 
overlay district to allow large-scale ground-mounted solar photovoltaic facilities by right in designated 
locations, tentatively including a location at Minuteman High School, subject to conditions and standards 
for approval, and make associated changes to the zoning map and other sections of the zoning bylaw, as 
substantially set forth in a draft bylaw on file with the Town Clerk's office, or take any other action relative 
thereto. 

Selectmen 



ARTICLE 33 



To see if the Town will vote to amend the Demolition Delay Bylaw, Article XXI, for the purpose of 
establishing the conditions under which, and the process by which, fines may be issued for violation of 
the bylaw, as substantially set forth in an amendment on file in the Town Clerk s office; or take any other 
action relative thereto. 



Selectmen 
ARTICLE 34 



To see if the Town will vote to amend zoning bylaw Section 5.1, Agricultural Uses, to allow agriculture 
related uses by right on parcels of 5 acres or more, as substantially set forth in an amendment on file in 
the Town Clerk's office; or take any action relative thereto. 

Planning Board 
ARTICLE 35 



To see if the Town will vote to amend zoning bylaw Section 13.2.7 to clarify measurement of a front yard, 
as substantially set forth in an amendment on file with the Town Clerk's office; or take any action relative 
thereto. 



Planning Board 



55 



ARTICLE 36 

To see if the Town will vote to amend zoning bylaw Section 21.4 dealing with the Board of Appeals 
decision timeframes, to accord with the time standards of MGL C40A, Sec. 15, as substantially set forth in 
an amendment on file with the Town Clerk's office; or take any action relative thereto. 

Planning Board 
ARTICLE 37 



To see if the Town will vote to amend zoning bylaw Section 12.3 dealing with the flood plain overlay 
district, to conform to the revised Flood Insurance Rate Maps and the National Flood Insurance Program, 
as substantially set forth in an amendment on file with the Town Clerk's office; or take any action relative 
thereto. 

Planning Board 

ARTICLE 38 

To see if the Town will vote to amend its zoning bylaws to add a new Section 4.7 to preserve certain 
development rights on lots that are altered by eminent domain taking or purchase by a government entity, 
as substantially set forth in an amendment on file with the Town Clerk's office; or take any action relative 
thereto. 

Planning Board 

ARTICLE 39 

To see if the Town will vote to amend zoning bylaw Section 12.6.6, conditions, to require that the 
Planning Board be notified of any change in ownership of all or part of a wireless communication facility, 
and to provide that conditions and renewal obligations shall be enforceable against applicants and 
transferees, as substantially set forth in an amendment on file with the Town Clerk's office; or take any 
action relative thereto. 

Planning Board 

ARTICLE 40 

To see if the Town will accept a report of the Planning Board regarding the status of wireless 
communication coverage along the Rt. 126 corridor; or take any other action relative thereto. 

Planning Board 
-56- 



Hereof fail not and make return of this Warrant with your doings, thereon to the Town Clerk, at or 

before the time for the meeting aforesaid. Given under our hands this the 22nd day of 

February in the year of our Lord two thousand and ten. 



Sarah Cannon Holden, Chair 



Gary A. Taylor 



Sara A. Mattes 



SELECTMEN OF LINCOLN 



57- 



Glossary 

Debt Exclusion and Capital Exclusion: Proposition 2 1 / 2 allows a town to raise monies for 
capital projects or for the payment of debt service costs using either a capital or debt 
exclusion, respectively. Unlike the override, which results in a permanent increase in the 
town's levy limit, a capital exclusion is added to the levy limit or ceiling only for the year in 
which the project is being undertaken. Likewise, debt exclusion is added to the levy limit or 
levy ceiling for the life of the debt only. Both of these exclusions require a 2/3 vote of the 
Selectmen in order to be placed on a ballot, with a majority of the electorate needed for 
authorization. 

Free Cash: This is money that had been appropriated but not spent for various budget line 
items together with unforeseen revenues. These monies are certified annually by the 
Department of Revenue as the town's free cash. 

Levy (Tax), Levy Ceiling, and Levy Limit: The property tax levy is revenue raised through 
real and personal property taxes. Municipal revenues are raised through the tax levy, State 
Aid, and local receipts. The tax levy is the largest source of revenue. 

Proposition 2 1 / 2 places constraints on the magnitude of the levy imposed by a town as well as 
the amount by which the levy can be increased from one year to the next. The two limits on 
property taxes imposed by Proposition 2 1 /4 are: 

• levy ceiling - This establishes an overall cap on the levy. Ordinarily a town cannot levy 
more than 2.5% of the total full and fair cash value of all taxable real and personal 
property. 

• levy limit - The maximum levy allowed in a given year is the levy limit. This will always 
be equal to or less than the levy ceiling. The levy limit for any fiscal year amounts to the 
previous year's levy limit (less excluded debt) increased by 2.5% plus new growth, 
exclusions, and any override authorized by the electorate. 

Levy Increase: The difference in the levy between one year and the next is the levy 
increase. This number is often represented as a percent. The town may set its levy at any 
amount up to its levy limit. It is important to recognize that the actual levy may increase more 
than 2.5% in a given year. This is allowable under Proposition 2/4. 

Local Revenue (Receipts): Local revenue or local receipts include excise taxes, rental 
fees, license and permit fees, investment income, cell tower income, and other "pay for 
service" fee income, such as recreation and ambulance fees. 

New Growth: Proposition 2/4 allows the town to increase its levy limit annually by an 
amount based on the value of new construction and other growth in the tax base that is not 
the result of revaluation. This provision allows the town to respond to new growth that may 
result in additional municipal costs; for example, the construction of new housing may result 
in increased school enrollments and therefore higher education costs. New growth becomes 
part of the levy limit base. 



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Override: Proposition 2 1 /2 allows a town to assess taxes in excess of the annual 2.5% 
increase plus new growth by passing an override. When an override is passed, the levy 
limit for the year is increased by the amount of the override. This results in a permanent 
increase in the town's levy limit. An override requires a majority vote of the Selectmen to be 
placed on a ballot. A majority vote of the electorate is needed for approval. 

Reserve Fund: This fund, established by the annual Town Meeting, is under the control of 
the Finance Committee. Transfers may be made from it for unforeseen expenditures. The 
limit on the size of this fund is 5% of the tax levy of the current fiscal year. 

SBAB: This refers to State Aid available to the Town or the Regional School District through 
the State Building Assistance Board (SBAB) as partial reimbursement for the capital and 
interest costs of our school construction projects. 

Stabilization Fund: The stabilization fund is a reserve account that allows the Town to put 
aside money in anticipation of future expenses. 

Tax Rate: The tax rate is the amount of tax charged by the Town expressed in terms of a 
unit of the tax base: for example, $9.35 per $1 000 of the assessed valuation of taxable 
property. 



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TOWN OF LINCOLN Pre-sorted Standard 

Town Offices U.S. POSTAGE PAID 

16 Lincoln Road Permit #1 1 

Lincoln, MA 01773 Lincoln, MA 01773 



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LINCOLN, MA 01773